Korea (Rep.), Singapore Competent authority agreement on automatic exchange of information enters into force

Bhutan's National Council approved the income tax treaty with Singapore on 10 June 2026. Signed on 12 May 2026, the agreement clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the

The Inland Revenue Authority of Singapore (IRAS) published Advance Ruling Summary No. 10/2026 on 1 Jul 2026, clarifying when dividend income received from an offshore subsidiary and subsequently paid to shareholders is not regarded as being

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater

The Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 9/2026 on 1 Jul 2026, clarifying whether a Singapore-incorporated company qualifies as an excluded entity under Section 10L of the Income Tax Act 1947. The

Singapore's Inland Revenue Authority of Singapore (IRAS) has clarified the rules for determining the accounting period in which businesses may claim GST input tax, including the circumstances under which claims can be based on the date of a tax

Singapore's Inland Revenue Authority (IRAS) has updated its guidance on the GST InvoiceNow Requirement, providing clearer implementation details and expanded support measures as the country moves towards mandatory e-invoicing for all GST-registered