Singapore introduces income tax reform Act 2022

The Inland Revenue Authority of Singapore (IRAS) issued an updated e-Tax Guide, Tax Framework for Variable Capital Companies (Fourth Edition) on 22 April 2026. This e-Tax Guide sets out the tax framework for Variable Capital Companies (VCCs), a

The Inland Revenue Authority of Singapore confirmed that a new income tax agreement with Kenya became operational on 20 April 2026. This treaty, originally signed on 23 September 2024, supersedes a previous 2018 agreement that was never

Singapore’s  Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 6/2026 on 1 April 2026 clarifying the tax treatment of subordinated perpetual securities issued by a Singapore-listed real estate investment trust

Singapore’s Inland Revenue Authority of Singapore (IRAS) has announced that around SGD 1 million taxpayers will receive their tax bills directly from mid-March 2026 under the Direct Notice of Assessment (D-NOA) initiative for the Individual Income

Singapore signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution on 14 April 2026. The agreement establishes a framework

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