Singapore: Competent authority agreement on automatic exchange of information agreement with Netherlands signed

The Inland Revenue Authority of Singapore (IRAS) has issued Advance Ruling Summary No. 5/2026 on 1 April 2026, clarifying the criteria for a company to qualify as an "excluded entity" under Section 10L of the Income Tax Act 1947. This status is

Singapore’s Inland Revenue Authority of Singapore (IRAS) has introduced FormSG for Waiver of Shareholding Test Applications, alongside updated guidance on the treatment of Unutilised Items, including capital allowances, trade losses, and

The Netherlands Senate (upper house of the parliament) has adopted a bill on the implementation of the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on crypto-asset reporting, which was

The Dutch Government has published the Spring Memorandum 2026, updating the 2026 budget and outlining forward-looking plans, including a range of tax measures. Key provisions reflect those agreed in the Coalition Agreement for 2026–2030, released

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Goods and Services Tax (GST) for construction services, introducing a new video to clarify key rules for the industry  on 18 March 2026. The video covers general GST

The Dutch government is evaluating whether to extend mandatory electronic invoicing beyond EU cross-border transactions to include domestic business-to-business dealings, following new European VAT regulations. It has also released a cover letter