Transfer of Shares Here are the steps on how to transfer shares in Singapore: The transferor and transferee must enter into a share...

Overview of Withholding Tax (WHT) Who must withhold and pay WHT A person (known as the payer) who makes certain types of payments (e.g....

The Maritime Sector Incentive (MSI) helps shipping enterprises to grow their businesses in Singapore. The MSI-AIS award seeks to...

An investment holding company refers to a company that owns investments such as properties and shares for long term investment and...

Foreign Account Tax Compliance Act (FATCA) The Foreign Account Tax Compliance Act (FATCA), which was passed by U.S., requires that...

Common Reporting Standard (CRS) The Common Reporting Standard (CRS) is an internationally recognized standard used to automatically...

Singapore tax exposure of funds managed by Singapore fund managers Funds managed by a Singapore fund manager may be taxed in Singapore...

Corporate Tax Rates Tax Rates and Corporate Income Tax Rebates for both local and foreign companies. Companies can enjoy the partial tax...

What is Bestar? How do I apply for a job at Bestar? What Bestar stands for? What is special about Bestar? What does Bestar actually do?...

What a Family Office is A family office is an entity that has been established to provide services to high-net-worth (‘HNW’) families. A...

The Global Trader Programme (GTP) is an incentive scheme that encourages global trading companies to use Singapore as their preferred region

Tax Treatment of a Company Limited by Guarantee that Carries on a Trade or Professional Association under Section 11(2) of the Income Tax Ac

Financial due diligence Tax due diligence Human resources due diligence IT and cyber due diligence Reputational due diligence

A trust is a legal arrangement between you (the settlor) and a trustee. Trustee refers to an individual or organization which holds and...

The mergers and acquisitions (M&A) scheme encourages companies in Singapore to grow their businesses through mergers and acquisitions.

The Global Investor Programme (GIP) accords Singapore Permanent Resident status (PR) to eligible global investors who intend to drive their

Deductibility of Impairment Loss on Trade Debts Impairment losses or losses on debts incurred on financial assets are tax-deductible as long

Free Trade Zones (FTZs) are designated areas in Singapore where the payment of duties and taxes (e.g. GST) are suspended when goods arrive

The GST Assisted Self-help Kit (ASK) is a self-assessment compliance package developed by the Inland Revenue Authority of Singapore...

Tax Treatment of Dividends The tax treatment of dividends in Singapore depends on the residency status of the recipient and the source of...