A Highlight of Key Areas:
- Budget 2026, 2025, 2024 and 2023
- Implement IIR and DTR under Pillar 2 of BEPS
- Refundable Investment Credit
- Enterprise Innovation Scheme
- Tax implications on Research and Development
- Income tax treatment on Digital Tokens
- Income Tax treatment on adoption of FRS 115 – Revenue from Contracts with Customers
- Income Tax treatment on adoption of FRS 116 – Leases
- Changes in Objections and Appeal Processes
- Providing certainty of non-taxation of companies’ gains on disposal of equity investments
- IRAS Voluntary Disclosure Program
- Updates on Transfer Pricing Guidelines
- Tax Risk Management and Control Framework for Corporate Income Tax
- Updates on Capital Allowances
- Updates on Withholding Tax
- Updates on Tax Treatment on Foreign Sourced Income
- S10L: Tax Treatment of Gains or Losses from the Sale of Foreign Assets
- Advance Ruling System
- Deduction of Statutory and Regulatory Expenses
- Latest updates from IRAS – IRAS Circulars and Other Publications