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

The Inland Revenue Authority of Singapore has updated its e-Tax Guide to clarify GST concession procedures for listed REITs and Business Trusts, confirming that separate claims statements are no longer required unless requested and extending the

Irish Revenue updates registration guidelines for income tax, corporation tax, PAYE/PRSI, and RCT.  Irish Revenue has published eBrief No. 109/25 on 23 May 2025, announcing revised guidelines for registering for Income Tax (IT), Corporation Tax

IRAS rules that novation of agreements in group restructuring is a capital, non-taxable transaction. The Inland Revenue Authority of Singapore (IRAS) issued Advance Ruling No. 6/2025 on 2 May 2025, explaining the tax treatment of transferring

New guidance modifies startup relief (Section 486C TCA) and introduces foreign dividend exemptions (Section 831B TCA), with PRSI-linked caps and EUR 40K-60K thresholds. The Irish Revenue has released eBrief No. 102/25 on 16 May 2025, announcing

Irish Revenue has updated its guidelines on interest for late tax payments, now covering Capital Acquisitions Tax. The eBrief clarifies interest rules, removes mentions of Fixed Direct Debit and Balloon payments, and updates due dates for