Singapore, Ireland TIEA enters into force

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Business Expenses, introducing new clarification on the tax treatment of payments for related party services. The update confirms that such payments may be deducted for tax

The Inland Revenue Authority of Singapore has announced that an income tax treaty with Tanzania was signed on 9 June 2026. The income tax treaty clarifies the taxing rights of both countries on income arising from cross-border business

The Inland Revenue Authority of Singapore (IRAS) has revised its guidance on the registration requirements for the Multinational Enterprise Top-up Tax and the Domestic Top-up Tax. Following the 2024 Budget, Singapore has introduced new global

Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the

The Inland Revenue Authority of Singapore (IRAS) has updated its Transfer Pricing Guidelines (Ninth Edition), released on 4 June 2026, to clarify the treatment of share-based compensation costs under the Transactional Net Margin Method

Singapore’s Ministry of Finance is seeking public feedback from 8 June to 1 July 2026 on the proposed Finance (Income Taxes) Bill 2026. The Bill proposes 20 amendments to the Income Tax Act 1947 (ITA) and two amendments to the Multinational