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Tax Advisory & Transactions

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Insights related to tax advisory and transactions

Issues

The Ministry of Finance (MOF)’s responses to the key feedback received
on the draft Income Tax (Amendment) Bill 2023—Section 10L – September 2023

Income Tax - The General Anti-Avoidance Provision and its Application - July 2023

Amendments to IAS 12 arising from OECD Pillar Two model rules, and proposed amendments to IFRS for SMEs - June 2023

Income Tax (Amendment) Bill 2023 – Draft provision to tax gains on disposal of foreign assets - June 2023

List of reportable jurisdictions for CRS purposes updated for reporting
year 2022 - March 2023

Advance Ruling Summary No.1/2023 - March 2023

GEY v CIT [2022] SGITBR – Definition of plant under the Income Tax Act 1947 - October 2022

Advance Ruling Summary No.10/2022 - August 2022

Advance Ruling Summary No. 8/2022 - July 2022

IRAS updates on tax treatment on appropriation of trading stock for
non-trade or capital purposes and conversion of non-trade or capital assets to
trading stock - May 2022

Organisation for Economic Co-operation and Development (OECD) invites public input on “extractives exclusion” under Amount A of Pillar One - April 2022

Key updated conditions of Section 13O and Section 13U applications for
family offices - April 2022

IRAS e-Tax guide on determining the date of payment or deemed payment for the purpose of complying with withholding tax obligations - February 2022

Advance Ruling Summary No.2/2022 - February 2022

The resilient agile and sustainable supply chain - February 2022

GST rate change - February 2022

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