In: Bulletin

Trade-off of Board Objectivity vs Knowledge Accumulation
December 15, 2022

Trade-off of Board Objectivity vs Knowledge Accumulation – a relook at the proposed SGX limit on Independent Director (ID) Tenure at…

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Déjà vu – the repeat of the erasable ink fraud
October 7, 2022

We have written about the simple fraud of deception using erasable ink on cheques in our earlier article dated 14 March 2019,…

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“Plant” vs “Structure”
September 8, 2022

An interesting question of whether a constructed Silo operated and deployed by a company (a Singapore tax resident and incorporated company,…

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GST Advance Ruling on Whether the Value of Sale of Property should be Included in the Value of Taxable Supplies in Determining Liability for GST Registration
July 20, 2022

A person is liable to register for GST if his taxable supplies made exceeded S$1m under either the respective test of…

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Learn the mistakes of others…….The case of Missing Money
April 22, 2022

Oliver Wendell Holmes once said, “Learn from the mistakes of others … You can’t live long enough to make them all…

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Business implications from GST increase
April 14, 2022

Daiso has announced today that it will no longer sells at its $2 signature pricing from 1 May 2022 and the…

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The IRAS e-tax guide is not just a guidance
January 5, 2022

IRAS publishes e-tax guides frequently to explain the tax principles relevant to the specific industry, areas or legislation and assists taxpayer…

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What do you need to know about dividend
November 26, 2021

A dividend is a distribution of retained earnings to the shareholders of the company based on the amount and type of…

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