IRAS has ruled that payments received by a Singapore company for transferring Improvement IP to a related party are non-taxable capital receipts as part of a group restructuring. The Inland Revenue Authority of Singapore (IRAS) has released

Kazakhstan has updated its list of jurisdictions eligible for CFC rule exemptions, removing several countries and Swiss cantons, effective 22 May 2025. Kazakhstan issued Order No. 247 on 22 May 2025, amending Order No. 680 of 19 June 2023. The

IRAS revises tax rules for foreign asset sales—gains may be taxable if transactions lack economic substance in Singapore, effective 1 January 2024. The Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax Guide  Income Tax:

Kazakhstan authorises the Finance Minister to sign its first income tax treaty with Egypt.  Kazakhstan issued Decree No. 382 on 28 May 2025, authorising Finance Minister Madi Takiyev to sign an income tax treaty with Egypt. This will be the

Kazakhstan and Oman signed their first income tax treaty on 29 May 2025.  Kazakhstan and Oman signed an income tax treaty on 29 May 2025 in Astana. The Omani delegation was led by Minister of Finance Sultan bin Salim al Habsi and included

Singapore’s IRAS confirms that pure equity-holding entities meeting economic substance requirements will be exempt from tax on foreign-sourced disposal gains under Advance Ruling 7/2025. Singapore’s IRAS has issued Advance Ruling Summary