Singapore withholding tax: check overseas payments before paying

by The Raffles Consulting Services Editorial Team | Aug 7, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore withholding tax: check overseas payments before payingCheck payee residence, payment type, service location, treaty relief and filing dates before paying an overseas company from Singapore. A Singapore payer should check...

Singapore foreign-sourced income exemption: what to check before receiving funds

by The Raffles Consulting Services Editorial Team | Aug 6, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore foreign-sourced income exemption: test the evidence before remittanceA practical Section 13(8) evidence test for foreign dividends, branch profits and service income before a Singapore company receives funds. A Singapore tax...

Singapore GST registration: two turnover tests businesses must track

by The Raffles Consulting Services Editorial Team | Aug 5, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore GST registration: retrospective and prospective monitoringA monthly GST registration control for Singapore businesses covering taxable turnover, forecasts, 30-day filing and evidence. A Singapore business should monitor GST...

Singapore Section 10L: how foreign asset disposal gains are taxed

by The Raffles Consulting Services Editorial Team | Aug 4, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore Section 10L: a decision tree for foreign asset disposal gainsA practical Section 10L workflow for groups receiving foreign asset disposal gains in Singapore, including substance and evidence checks. Section 10L can bring certain...

Singapore transfer pricing in 2026: documents, deadlines and yearly checks

by The Raffles Consulting Services Editorial Team | Aug 3, 2026 | Corporate and International Tax Consulting

Raffles Consulting ServicesSingapore transfer pricing in 2026: documentation, deadlines and an annual workflowA 2026 Singapore transfer pricing workflow covering related-party data, documentation, loans, services, reporting and review deadlines. Singapore transfer...