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Tax News



tax news
December 2025

08 Dec
Australia: ATO Released Final Guidance on Public Country-by Country Reporting Exemptions
05 Dec
Updated IRAS Webpage: “e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)” to Include New Workshop Recordings on Global Minimum Tax in Singapore
04 Dec
Podcast: Artificial Intelligence and its Impact on the Future of Tax
04 Dec
Australia: ATO Released Samples of the Combined Pillar Two Return Forms
04 Dec
OECD: “Public Trust in Tax 2025: Asia and Beyond” Providing Insights into Public Perceptions on Tax and Public Trust in Tax Systems
04 Dec
Understanding the Income Tax Objection and Appeal Process in Singapore
04 Dec
Updated IRAS e-Tax Guide: "Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts" to Update the Definition of Co-location Income and Co-working Space Income
04 Dec
Updated IRAS e-Tax Guide: "Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds" to Update the Definition of Co-location Income and Co-working Space Income
03 Dec
Judgement by the General Division of the High Court: Modernland Overseas Pte Ltd v Comptroller of Income Tax and Another Matter [2025] SGHC 239
01 Dec
Vietnam: Additional Guidance on Global Minimum Tax Filing
November 2025

28 Nov
CRS 2.0 and CARF: Shaping Global Tax Transparency in a Digital Age
28 Nov
Navigating Singapore’s Changing Corporate Income Tax Audit Landscape
28 Nov
Income Tax (Assignment of Functions under Section 3A — Economic Development Board) (Amendment No. 2) Notification 2025
28 Nov
Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) (Amendment No. 2) Notification 2025
28 Nov
Income Tax (Concessionary Rate of Tax for Global Trading Companies) (Amendment) Regulations 2025
27 Nov
Transfer Pricing Audits: How to Avoid the Red Flags that Trigger Scrutiny
27 Nov
Updated IRAS Webpage: “Conditions for Claiming Input Tax” to Further Clarify on How to Identify that an Overseas Vendor is Registered for GST Under OVR Regime
27 Nov
Income Tax (Amalgamation of Companies) (Amendment) Regulations 2025
27 Nov
Income Tax (Tax Incentives for Partnerships) (Amendment) Regulations 2025
27 Nov
Updated IRAS Webpage: “Purchasing Remote Services from Overseas Service Providers” to Include New “Who Can Charge GST” Section, Explaining Who Can Charge GST, How to Verify Overseas Service Provider’s GST Registration Status, and More
27 Nov
Commentary: Singapore Transfer Pricing Guidelines (Eighth Edition) (Deloitte)
26 Nov
Commentary: Singapore Transfer Pricing Guidelines (Eighth Edition) (KPMG)
25 Nov
OECD’s Corporate Tax Statistics 2025: Corporate Tax Rates, Multinational Enterprise Activity, Base Erosion and Profit Shifting Practices, and More
25 Nov
Updated IRAS Webpage: “Individual Income Tax” to Update the Answers for Items 2, 3, 4 and 6 in the "e-Submission / Auto- Inclusion Scheme" FAQs Under the Employer-Related Matters Section
25 Nov
Updated IRAS Webpage: “Gift and Samples” to Update Example 5 to Cite an Instance When Cost of Gift is Different from Open Market Value
25 Nov
Commentary: The 2025 Update to the OECD Model Tax Convention
25 Nov
Commentary on the Update to the OECD Model Tax Convention
24 Nov
Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) (Amendment) Regulations 2025
24 Nov
Commentary: Singapore Transfer Pricing Guidelines (Eighth Edition) (RSM)
21 Nov
Updated IRAS Webpage: “Invoicing Customers” to Include Information on the New GST InvoiceNow Requirements
20 Nov
Commentary: The 2025 Update to the OECD Model Tax Convention
20 Nov
Tax Deduction for Newly Issued Shares Used to Fulfill Obligations Under Employee Equity-Based Remuneration Schemes
19 Nov
Updated IRAS e-Tax Guide: "Transfer Pricing Guidelines" to Update Treatment of Related Party Loans, Clarify Tax Filing Obligation for Permanent Establishments, Include New Section on Simplified and Streamlined Approach for Baseline Marketing and Distribution Activities, and More
19 Nov
Updated IRAS Webpage: “Transfer Pricing” to Reflect the Updates and Amendments Made in the Updated “Transfer Pricing Guidelines (8th Edition)”
19 Nov
Updated IRAS e-Tax Guide: “Income Tax Treatment of a Trust Registered under the Business Trusts Act 2004" to Insert Section on Enterprise Innovation Scheme, Paragraph for Disposals of Shares on or After 1 January 2026, and More
19 Nov
OECD Model Tax Convention: The 2025 Update
19 Nov
The Challenges of Implementing AI-Based Solutions in Tax Authorities' Decision-Making Processes
18 Nov
Updated IRAS e-Tax Guide: “GST: Advance Ruling System” to Update Timeline for Removal of Summary of Ruling, Clarify Fees Charged for Express Advance Rulings, and More
18 Nov
Updated IRAS Webpage: “Advance Ruling System for GST” to Update Timeline for Removal of Summary of Ruling and Clarify Processing Time Needed for GST Advance Ruling
18 Nov
Updated COMPASS Scoring Criteria for Employment Pass Applicants
18 Nov
Commentary on Updated IRAS e-tax Guide: “Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments”
17 Nov
Commentary: Updates from the IRAS e-tax Guide “Tax Deduction for Shares Used to Fulfil Obligations Under an Employee Equity-Based Remuneration Scheme”
14 Nov
Updated IRAS Webpage: “GST on Imported Low-Value Goods” to Restructure the Presentation of the Section on "Purchasing Imported Low-Value Goods", and More
14 Nov
Commentary: OECD Report on “Effective Carbon Rates 2025”
14 Nov
Updated IRAS Webpage: “Consumers Importing Goods into Singapore” to Clarify that Import Relief is not Granted for Goods Imported via Sea or Land, and More
13 Nov
OECD: “Effective Carbon Rates 2025” Highlighting Recent Trends in Taxes on Energy Use and Carbon Pricing
13 Nov
Removal of IRAS e-Tax Guide: “Not Ordinarily Resident Scheme”
12 Nov
Protocol to Agreement between Singapore and Brazil for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance Enters into Force
12 Nov
Indonesia: E-invoicing Access May be Deactivated for Non-Compliance, Leading to Inability to Issue Valid Tax Invoices
11 Nov
IMDA Releases InvoiceNow Enterprise Best Practice Guide
10 Nov
Parliament Passed Finance (Income Taxes) Bill to Implement Budget 2025 Changes and Effect GloBE Rules
10 Nov
Updated IRAS Webpage: “Gifts and Samples” to Clarify GST Treatment for Gifts Given to the Same Recipient for the Same Occasion, and to Include a New Example
06 Nov
New Zealand: Gold Diggers and Tax Triggers—When Does a Hobby Become a Business
06 Nov
Singapore Updates its Tax System to Stay Competitive Amid Global Economic Challenges and Geopolitical Rivalries
05 Nov
Podcast: Economic Strategy Review, BEPS Pillar Two and JS-SEZ - How Tax Continues to Play a Role in Shaping Singapore’s Next Chapter
03 Nov
Advance Ruling: Whether Subordinated Perpetual Securities will be Regarded as “Debt Securities” for the Purpose of Section 43H(4) of the ITA
03 Nov
Advance Ruling: Whether the Tender Fees will be Treated as “Early Redemption Fee” or “Redemption Premium” under Section 13(16) of the ITA
03 Nov
Advance Ruling: Whether the Use of Unremitted Foreign-sourced Income for Share Capital Reduction Exercise will Constitute a Remittance or Deemed Remittance into Singapore
October 2025

31 Oct
Updated IRAS e-Tax Guide: “Common Reporting Standard” to Clarify Residency Rules for CRS Purposes, Update the Meaning of Investment Entity to Align with CRS Regulations, and More
31 Oct
Updated IRAS e-Tax Guide: “GST: Fringe Benefits” to Clarify Supporting Documents Required for Input Tax Claims, Deeming Requirements Regarding Used Uniforms and Protective Clothing, and More
31 Oct
Updated IRAS e-Tax Guide: “GST Guide on Attribution of Input Tax” to Include Amendments for Clarity Concerning Residual Input Tax
30 Oct
New IRAS Webpage: “Classification of Foreign Entities for Singapore Income Tax Purposes” on the Resemblance Approach which IRAS Generally Applies to Determine the Classification of Foreign Entities
30 Oct
Australia: Commentary on the Finalised Guidance on Third Party Debt Test Under Australia’s Revised Thin Capitalisation Rules
29 Oct
Australia: ATO Practice Statement on Advance Pricing Arrangement
27 Oct
Malaysia: Commentary on Amended and New Service Tax Policies
23 Oct
Updated IRAS Webpage: “Self-employed” to Include the “Update Duplicate Relief Claim” Digital Service and FAQs
23 Oct
Commentary: Global Minimum Tax - Pillar Two Top-up Tax
22 Oct
OECD: New and Updated Transfer Pricing Country Profiles Including Australia, China, Thailand, United Kingdom and United States
22 Oct
Updated IRAS Webpage: “Business Expenses” to Include Additional Deductible Business Expenses Under Sections "Tax Treatment of Business Expenses (G-L)", and More
22 Oct
Australia: ATO Released Guidance on Transitional Country-by-Country (CBC) Reporting Safe Harbour
21 Oct
Malaysia: The Royal Malaysian Customs Department Issued Amendments to Service Tax Policies Relating to Recent Expansion in the Scope of Service Tax
21 Oct
Commentary: Key Tax Changes Announced in Malaysia Budget 2026
21 Oct
Updated IRAS Webpage on “Correcting Errors Made in GST Return (Filing GST F7)” to Include New FAQs
17 Oct
New IRAS e-Tax Guide Titled “Submission of Income Information by Commission-Paying Organisations”
16 Oct
Updated IRAS FAQs for the “Update Contact and Notification Preferences” Digital Service
16 Oct
Enhancements to Tax Certainty of Non-Taxation of Companies’ Gains on Disposal of Equity Investments
14 Oct
Coping With a Tax Audit or Tax Investigation
14 Oct
Updated IRAS Webpage on “Getting Companies to Comply” to Include “Enterprise Innovation Scheme” as an Area of Focus for Compliance, and "Nightclub Industry” as a Specific Compliance-related Mistake and Issue
14 Oct
MOF Published Finance (Income Tax) Bill 2025
14 Oct
Updated IRAS Webpage on “Investment Holding Companies” to Update the List of FAQs
10 Oct
Updated IRAS Webpage on “Employees” to Update FAQs for the “Update Duplicate Relief Claim” Digital Service
09 Oct
MOF Published Responses to Key Feedback on the Proposed Finance (Income Tax) Bill 2025
09 Oct
Podcast: Tax Disputes: Trends and Solutions
08 Oct
US: Proposed Excise Tax on Outsourcing Has Corporate Clients Aflutter
08 Oct
Updated IRAS Webpage on “Sign up for AIS Data Link-up Service” to Update Information on Who Can Register for AIS Data Link-up Service and Link to New User Guide for the “Submit Employment Income Records” Digital Service
06 Oct
Commentary: Recent Singapore GST Updates Including GST Registration on Prospective Basis, Gross Margin Scheme, InvoiceNow Requirement, and More
02 Oct
Malaysia: Guidance on Sales Tax Exemption on Raw Materials, Components, Packing and Packaging Materials, Manufacturing Aids, and Cleanroom Equipment
02 Oct
New IRAS Webpage on “GST and Beverage Container Return Scheme (BCRS) Deposit"
02 Oct
Updated IRAS Webpage on “Invoicing Customers” to Update on GST Invoicing Requirements for Beverage Container Return Scheme Deposits
September 2025

30 Sep
Updated IRAS e-Tax Guide Titled “Enterprise Innovation Scheme” to Remove General Rule on What Constitutes a Full-time Local Employee, Align Footnote to Take Reference to ‘Related Party’ Definition in ITA, and More
30 Sep
Goods and Services Tax (Non-taxable Public Agency Supplies) (Amendment No. 3) Order 2025
30 Sep
Updated IRAS e-Tax Guide Titled “Income Tax: Tax Deduction for Shares Used to Fulfill Obligations under an Employee Equity-Based Remuneration (EEBR) Scheme” to Introduce Tax Deduction Arising from Issuance of New Shares of the Holding Company Under EEBR Schemes, and More
30 Sep
Updated IRAS e-Tax Guide Titled “Tax Framework for Variable Capital Companies” to Incorporate Section 13W Enhancements, Provide Information on How Control is Determined for VCCs and their Sub-funds, and More
30 Sep
Updated IRAS e-Tax Guide Titled “Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments” to Provide Examples on Application of Conditions for the Scheme to Provide Upfront Certainty, Flowchart Illustrating the Application of the Scheme, and More
30 Sep
Updated IRAS Webpage on “Foreign Tax Credit (FTC)” to Include Flowchart on How to Claim FTC and Information on the Time Limit for Claiming FTC
30 Sep
China: Commentary on Tax and Business Updates for 2025
29 Sep
Commentary on How Transfer Pricing Documentation Can Support Customs Valuation
26 Sep
Indonesia: Clearer Rules and Updates on Tariffs for EV and IT Imports
26 Sep
Vietnam: Tax Incentives Under the New International Financial Centres Regime
26 Sep
Malaysia: Commentary on the Court of Appeal's Decision Concerning a Singapore Branch and Holding that Novation Does Not Constitute a Transfer or Conveyance of Property Attracting Ad Valorem Stamp Duty
26 Sep
Commentary on the Transfer Pricing Issues Arising from Special Purpose Vehicle (SPV) Investments
24 Sep
Updated IRAS e-Tax Guide Titled “GST: For Retailers Participating in Tourist Refund Scheme (Refund Claims Made on or after 4 Apr 2019)” to Update Addresses of the Central Refund Agencies, IRAS GST Division’s Contact Details and More
24 Sep
Updated IRAS e-Tax Guide Titled “GST Guide for Visitors on Tourist Refund Scheme (Refund Claims Made on or after 4 Apr 2019)” to Update Address of the Approved Operator of the Cash Refund Counter and IRAS GST Division’s Contact Details
24 Sep
Judgement by the Appellate Division of the High Court: Changi Airport Group (Singapore) Pte Ltd v Comptroller of Income Tax [2025] SGHC(A) 20
23 Sep
OECD: Country-by-Country Reporting–Compilation of 2025 Peer Review Reports
20 Sep
Johor-Singapore-Special Economic Zone (JS-SEZ) Faces Tax Test as Experts Warn of Loophole Risks
19 Sep
Updated IRAS Webpage on “Deposits and Downpayment” to Reword an Existing Example and Include a New Example
18 Sep
Updated IRAS Webpage on “Amend Submitted Records” to Update Amendment User Guide and Amendment Checker
18 Sep
Updated IRAS Webpage on “e-Learning” to Update Auto-Inclusion Scheme (AIS) Videos for Employers
18 Sep
Updated IRAS Webpage on “Employers” to Update 'Submit Employment Income Records' User Guides and Amendment Checker
18 Sep
Updated IRAS Webpage on “Auto Inclusion Scheme (AIS) for Employment Income” to Update Authorisation Guide for Submission of Employment Income Records
15 Sep
Australia: ATO Issues Guidance on Low-Risk Cross-Border Software Payment Scenarios and Royalty Withholding Tax
15 Sep
Updated IRAS Webpage on “Join the Auto-Inclusion Scheme (AIS) for Employment Income” to Update Information on the AIS Registration Period
15 Sep
Updated IRAS Webpage on “Amend Submitted Records” to Include New Amendment Method
15 Sep
Commentary: Subsidiary Legislation for Refundable Investment Credits (RICs)
15 Sep
Updated IRAS Webpage on “Sign Up for AIS Data Link-up Service” to Update Information on Enhanced Data-Prefilling and Registration Steps
11 Sep
New IRAS Video on “Invoicing Requirements for GST-registered Businesses”
11 Sep
Updated IRAS Webpage on “Benefits Relating to Loans” to Update Interest Rates for January 2025 to March 2026
11 Sep
Commentary on Administrative Concession Allowing Companies to Claim Input Tax on Fringe Benefits Purchased from Overseas Vendor Registration (OVR) Regime Suppliers for Invoices Issued Directly to Employees
11 Sep
OECD: “Tax Policy Reforms 2025” Providing Comparative Information on Tax Reforms Across Countries
10 Sep
Companies Considering Arbitraging Different US Tariff Rates Should be Cautious to Avoid Stiff Penalties
10 Sep
Trump Administration Would Back 'Revenge Tax' if OECD Does Not Fulfill Promise to Exempt American Companies From Global Minimum Tax
09 Sep
Commentary: Refundable Investment Credit Regulations Gazetted and Came Into Effect on 1 September 2025
09 Sep
Navigating CRS 2.0: Dual Residency, Tie breakers, and Multijurisdictional Challenges
08 Sep
Commentary on JS-SEZ: Capital, Connectivity and the Gateway to ASEAN Innovation
08 Sep
Podcast: Transfer Pricing Above and Below Earnings before Interest and Taxes (EBIT)
08 Sep
OECD: “Revised BEPS Action 5 Transparency Framework on Tax Rulings” Highlighting Outcome of Review to Assess the Framework’s Effectiveness, Revised Assessment Methodology for Peer Reviews Starting in 2026, and More
08 Sep
Updated IRAS Webpage on “Estate Duty Forms” to Update Family Justice Courts’ Contact Detail
05 Sep
Updated e-Tax Guide Titled: “GST: Self-accounting of GST by Listed REITs and their SPVs for Property Purchases” to Update Contact Information for Enquiries
05 Sep
Updated e-Tax Guide Titled: “GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses” to Update Contact Information for Enquiries
05 Sep
Status of UN Negotiations on a Framework Convention on International Tax Cooperation
04 Sep
Vietnam: Implementation Guidance on Global Minimum Tax Rules
04 Sep
Commentary: Understanding the Tax Governance Framework
03 Sep
Commentary: Transfer Pricing Challenges for Cybersecurity and GenAI
02 Sep
Indonesia: MoF Regulation Introduces Substantial Updates to Crypto-Asset Transaction Taxation
02 Sep
Acquisition of an S Corporation—a Pass-through Entity that Issues Shares and has Shareholders—by a Non-US Investor
01 Sep
Income Tax (Refundable Investment Credits) Regulations 2025
01 Sep
Income Tax (Assignment of Functions under Section 3A — Enterprise Singapore Board) (Amendment) Notification 2025
01 Sep
Income Tax (Assignment of Functions under Section 3A — Economic Development Board) (Amendment) Notification 2025
01 Sep
Video: Singapore Key Transfer Pricing Updates 2025
01 Sep
Updated e-Tax Guide Titled “GST: General Guide for Businesses” to Insert Example on Gross Margin Scheme and Redirect Taxpayer to Self-Review Checklist
01 Sep
Advance Ruling on the Tax Treatment Relating to Relevant Owner Under Section 13O of the Income Tax Act 1947
01 Sep
Advance Ruling on Whether Distribution of Foreign Investments by a Company to Its Shareholder as Part of Liquidation Proceeds Falls Within the Scope of Section 10L of the ITA
01 Sep
Advance Ruling on Whether the Transfer of Businesses from a Branch is a Capital Transaction
01 Sep
Advance Ruling on the Tax treatment of Cash Premium Paid Pursuant to Exchange of Existing Notes and Characterisation of Hybrid Instrument and Related Issues
August 2025

29 Aug
State of Play on Digital Services Taxes (DSTs) and Other Similar Measures
28 Aug
Podcast: Global Insights on Tariffs, Site Selection, and Credits & Incentives
28 Aug
Updated IRAS Webpage on “Do I Need to Register for GST” to Include New FAQs to Clarify That Sales is not Taxable Turnover and That Out-of-Scope Supplies Should Not be Included to Determine GST Registration Liability, and More
26 Aug
Key Focus Areas for Corporate Income Tax Filing—Accrued Expense, Related Party Services, and New Compliance Disclosures for YA 2025
26 Aug
OECD's Tax Deal for US Critiqued by 28 Countries
26 Aug
Key Considerations of Remittance in Singapore’s Income Tax Framework
25 Aug
Australia: ATO Published Final Thin Capitalisation and Debt Deduction Creation Rules Guidelines
25 Aug
Updated IRAS Webpage on “Completing GST Returns” to Include Import of Goods Under IGDS to be Reported in Box 5 and Remove Cheque Payments for Voluntary Disclosure for Wrongful Collection of GST
22 Aug
Commentary on ATO's Finalised Practical Compliance Guideline on New Thin Capitalisation and Debt Creation Rules
22 Aug
Tax Incentive Requirements for Family Offices in Singapore: What’s New in 2025
22 Aug
Updated IRAS Webpage on “Cancelling GST Registration” to Include “Open Market Value” in the Section on “Accounting for GST on Assets in the Final GST F8” for Clarity
22 Aug
Updated IRAS Webpage on “Self-Review” to Amend the List of Self-Review Forms
21 Aug
Updated IRAS Webpage on “Due Dates and Requests for Extension" to Amend the Time Frame to Submit the Extension Request Form to at Least 5 Working Days Before Filing Deadline
20 Aug
Updated IRAS Webpage on "Correcting Errors made in GST Return (Filing GST F7)” to Update GST F7 Calculator
20 Aug
Updated Salary Benchmarks for Employment Pass Applicants
15 Aug
Malaysia: IRB Updates Guidelines on Capital Gains Tax for Unlisted Shares
15 Aug
Indonesia: Commentary on New Income Tax Regulation on E-Commerce
15 Aug
UK: HMRC Published Pillar Two Manual Covering Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT)
15 Aug
Australia: PepsiCo Tax Win Shows the Australian Taxation Office Can’t Wish Royalties into Being
14 Aug
Thailand: New Tariffs and its Transfer Pricing Implications
14 Aug
Commentary: Draft Singapore Legislation on the Identification of Related Parties for Partnerships, Trusts and Registered Business Trusts
14 Aug
Indonesia: New Income Tax and VAT Rules for Crypto Transactions
14 Aug
Video: Tariffs & Transfer Pricing – Safeguarding MNE Supply Chains
11 Aug
Global Minimum Tax and International Investment Treaties: Risks & Opportunities
11 Aug
Commentary: Tax Planning vs Tax Avoidance vs Tax Evasion
11 Aug
Updated IRAS e-Tax Guide Titled “Investor’s Guide to Property Tax” to Reflect the Revised Mode of Payment and the IRAS Payments Website
10 Aug
Australia: ATO Released Guidance on Apportioning of Rental Interest Expenses
08 Aug
Overview of OECD Updates on Common Reporting Standard (CRS) and Crypto-Asset Reporting Framework (CARF) FAQs and CARF XML Schema
07 Aug
Updated IRAS Webpage on “Advance Ruling System for Income Tax” to Inform that Summary of Ruling that has been Published on IRAS Website for At Least 5 Years will be Removed by 31 December Each Year
06 Aug
Singapore Academy of Law Annual Review of Singapore Cases: Revenue and Tax Law
06 Aug
Updated IRAS Webpage on “Recent GST Audits by IRAS” to Include 5 New GST Cases for FY 2024/2025
05 Aug
Commentary on Updates to the Financial Sector Incentive (FSI)
04 Aug
Commentary: How Singapore-based Businesses Can Recalibrate to Emerging Global Trade Disruptions with the Business Adaptation Grant
03 Aug
Decoupling to Save on Tax? You May Lose Right to Property If Ties Go Awry
01 Aug
Advance Ruling on the Tax Treatment of Call Option Premium Paid Pursuant to Early Redemption of Notes
01 Aug
Advance Ruling on the Adequacy of Economic Substance for Foreign-Sourced Disposal Gains Under Section 10L of the ITA
01 Aug
Advance Ruling on Whether a Company that Meets the Economic Substance Requirement Under Section 10L of the ITA Will Therefore Qualify as an “Excluded Entity” Under the Same Section
01 Aug
Advance Ruling on Whether the Settlement of Intercompany Loans and Interest Receivables via the Endorsement of Promissory Notes Constitutes Deemed Remittance into Singapore
01 Aug
Advance Ruling on Whether the Gains Arising from the Proposed Transfers of the Interests in the Properties will be Regarded as Capital in Nature
July 2025

31 Jul
Updated IRAS Webpage on “Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C” to Include a Step-By-Step Video Guide on How to File Form C-S on myTax Portal
30 Jul
Indonesia: E-commerce Tax Policy Shift—Marketplace Platforms Appointed as Collecting Agents
30 Jul
OECD Published GloBE Information Return Status Message XML Schema User Guide for Tax Administrations
30 Jul
OECD Published Crypto-Asset Reporting Framework XML Schema User Guide for Tax Administrations
24 Jul
Commentary on Singapore’s New Fund Management Incentives: FSI-Fund Management Listing and FSI-Fund Management Singapore Equities Schemes
23 Jul
US: Reciprocal Tariffs on Asia-Pacific
23 Jul
Indonesia: Commentary on the New Regulation Regarding Withholding of Article 22 Income Tax by E-commerce Platforms
22 Jul
OECD: Updated Transfer Pricing Country Profiles Including Singapore, Ireland and New Zealand
22 Jul
Navigating Hidden Contributions and Profit Distributions in Intragroup Financing
22 Jul
Indonesia: New Regulation on VAT for Cross-Border Digital Transactions
21 Jul
Opinion: Money Can’t Buy Health, but Taxes can Improve Healthcare
21 Jul
Commentary on GIR V Comptroller of Income Tax [2025]: What is Trading in Derivatives Under the FSI Regulations
18 Jul
Australia: Claiming Credit for Foreign Resident Capital Gains Withholding (FRCGW) on Property Sales
18 Jul
Navigating the Tax Evolution of Employee Share Plans in Singapore: Pre and Post 1 January 2003
17 Jul
OECD Published Report on “Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes” to Review the Process of the EOIR Standard, the Standard on the AEOI on Financial Accounts, and More
16 Jul
Singapore to Launch New Business Adaptation Grant To Help Enterprises Adapt to the Evolving Global Tariff Landscape
15 Jul
Commentary on Updated e-Tax Guide on “Tax Treatment of Gains or Losses from the Sale of Foreign Assets”
14 Jul
US: Oversight of IRS AI and Data Analytics Faces Setback Amid Changes Under the Trump Administration
14 Jul
Malaysia: Special Deduction for ESG-related Expenses, Indirect Tax Legislation Updates, MIRB’s Updated Guidelines on e-Invoicing, and More
14 Jul
Commentary on the Changes to Stamp Duty, Additional Conveyance Duties for Sellers of Residential Properties
13 Jul
Commentary: Updates on Singapore’s Financial Sector Incentives (FSI) including the new FSI-Fund Management Listing and FSI-Fund Management Singapore Equities
11 Jul
Singapore Variable Capital Company (VCC) at a Glance
10 Jul
Commentary on IRAS‘ Current Areas of GST Audit Focus
10 Jul
Key Legislative Amendments to Singapore’s GST Regime on 30 June 2025
09 Jul
Commentary on Tax Law Changes in the “One, Big, Beautiful Bill Act”
08 Jul
OECD Published “Revenue Statistics in Asia and the Pacific 2025” Focusing on Public Revenues for 37 Economies Including Singapore, Malaysia and Hong Kong
07 Jul
Goods and Services Tax Voucher Fund (Amendment) Regulations 2025
04 Jul
Updated IRAS Webpage on “Selling or Disposing Property-Holding Entities” to Update Rates and Holding Periods for Additional Conveyance Duties for Sellers (ACDS) and Illustrations on How ACDS Works
04 Jul
Updated IRAS Webpage on “Stamp Duty” to Update the Tax Rates and Holding Period for Seller’s Stamp Duty for Residential Properties with Effect from 4 July 2025
04 Jul
Updated IRAS Webpage on “Join the Auto-Inclusion Scheme (AIS) for Employment Income” to Update YAs and AIS Registration Periods and Conditions for Compulsory AIS Participation for YA 2026
04 Jul
Updated IRAS e-Tax Guide Titled “Stamp Duty: Additional Conveyance Duties (ACDs) on Property-Holding Entities” to Reflect Updated ACDS Holding Period and ACDs Rates for Documents Executed On or After 4 Jul 2025, New SSD Rates and Holding Period, and More
04 Jul
Updated IRAS Webpage on “Seller's Stamp Duty (SSD) for Residential Property” to Update the Tax Rates and Holding Period for Seller’s Stamp Duty for Residential Properties with Effect from 4 July 2025 and Updated Examples
04 Jul
Trump Set to Dispatch Tariff Notices to Trading Partners, Hints at 10–70% Tariff Rates
04 Jul
Updated IRAS Webpage on “Amend Submitted Records” to Update YAs and FAQ
04 Jul
Updated IRAS Webpage on “Sign up for CPF Data Link-up Service” to Reflect Update of YAs and CPF Data Link-up Service Registration Period
04 Jul
Updated IRAS Webpage on “Auto Inclusion Scheme (AIS) for Employment Income” to Update Page Summary on AIS Submission
03 Jul
Updated IRAS Webpage on “Employers” to Update Form IR21 and IR21A
03 Jul
Updated IRAS Webpage on “Overview of Additional Conveyance Duties (ACD)” to Update Infographic on Determining a Qualifying Acquisition/ Disposal, Rates, Holding Periods for Additional Conveyance Duties for Sellers, and FAQ
03 Jul
Updated IRAS Webpage on “Determining the Additional Conveyance Duties Payable” to Update Rates for Additional Conveyance Duties for Sellers
03 Jul
Strategic Integration of AI Investments: A Holistic Approach to Tax, Financial and Valuation Optimisation







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