Tax alert 2023

December 2023

• Issue 17: IRAS new e-Tax Guide on taxation of gains from sale of foreign assets

November 2023

• Issue 16: Updates on tax treatment of front-end fees

October 2023

• Issue 15: OECD new releases on Amount A Pillar 1 and Subject-to-Tax Rule
• Issue 14: Goods and Services Tax Board of Review case - GHY v The Comptroller of Goods and Services Tax on input tax claim

September 2023

• Issue 13: Impact of BEPS 2.30: How risky is the road ahead for Singapore family offices?

August 2023

• Issue 12: Taxing gains on the sale of foreign assets
• Issue 11: Philanthropy tax incentive for family offices

July 2023

• Issue 10: Inclusive Framework releases four main documents on BEPS 2.0
• Issue 9:  A case where statutory hypothesis was carried too far
• Issue 8: Updates on total asset method for interest adjustment

June 2023

• Issue 7: Cement silo: building or plant; perhaps machinery?

May 2023

• Issue 6: Value of supply in a direct selling model
• Issue 5: Ascertaining the nature of payments (GFG and another v Comptroller of Income Tax)

April 2023

• Issue 4: New scheme, enhanced incentives to boost R&D, innovation

February 2023

• Issue 3: Updates on GST claims for motor cars and related expenses
• Issue 2: GloBE Updated Administrative Guidance

January 2023

• Issue 1: Is a cement silo considered "plant" or "building"? The long shadow of ZF v Comptroller of Income Tax