Malta, Singapore TIEA enters into force

Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026. The rules simplify the previous system by merging the gaming tax and gaming device levy into

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

The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) have informed stakeholders within the gaming sector of forthcoming enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law, effective

Malta’s Tax and Customs Administration announced on 27 March 2026 that taxpayers opting for a final income tax without imputation must make the election through their income tax return. The authority confirmed that once exercised, the election

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 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