Other Briefings
Singapore to Introduce Revised Tax Incentives for Family Offices
Singapore’s central bank is set to introduce revised tax incentives and requirements for single family offices (SFO) to achieve key goals.
Audit and Compliance in Cambodia: A Guide for Foreign Investors
Resident taxpayers are subject to tax on their worldwide income while non-resident taxpayers are taxed on their Cambodia-sourced income only.
An Overview of Goods and Services Tax in Singapore
The goods and services tax is a self-assed tax in Singapore. The current rate is 8%, but this is expected to rise to 9% in 2024.
Audit and Compliance in Singapore: A Guide for Foreign Investors
Singapore makes it obligatory for registered businesses to file annual financial statements and hold annual general meetings.
Transfer Pricing in Singapore: A Guide for Foreign Investors
The Inland Revenue of Singapore (IRAS) endorses the arm’s length principle as its standard guide to transfer pricing.
A Guide to Personal Income Tax in Singapore
Personal income tax in Singapore is based on a progressive tax system, with taxes ranging from 0 to 22.5 percent for 2023.
A Guide to Withholding Taxes in Indonesia
Taxpayers in Indonesia are obligated to withhold taxes on certain payments to residents and non-residents.
A Guide to Value Added Tax in Indonesia
Value-added tax in Indonesia is imposed on the provision of services or the transfer of taxable goods at a rate of 11 percent.
A Guide to Corporate Income Tax in Indonesia
The corporate taxation (CIT) regime in Indonesia is governed by the Harmonized Tax Law and the CIT rate is 22 percent for the 2023 fiscal year.
How GST Liability is Assessed on Low Value Goods Transactions in Singapore
Goods and services tax is levied on low-value goods that are imported to Singapore. Businesses should identify whether their customers are GST-registered.
