Tax Hub

Termination of employment – The employee’s perspective

Employment Tax

Employees in Singapore need to be aware of the key legal and employment tax considerations when navigating termination of employment, including notice periods, final payments, wrongful dismissal rights, tax clearance and termination benefits. Understanding these considerations can help employees protect their rights and manage their departure effectively and responsibly.

| 14 min read | 18 Sep 2026

Cross-border payment models: Customer location, operating capacity and evidence

GST

In this article, we explore how cross-border payment businesses can assess customer location, operating substance and supporting evidence to strengthen GST positions and regulatory readiness.

Jeremy O’Neill

| 5 min read | 24 Aug 2026

Environmental, social, and governance frameworks and transfer pricing: An APAC perspective

Transfer pricing

In this article, Alejandro Ces and Alex Yam draw on the expertise of colleagues across the Asia-Pacific region to describe the role of environmental, social, and governance issues in the region’s tax administrations.

Alex Yam

| 23 min read | 20 Aug 2026

Singapore transfer pricing adjustments: Why the operating discipline matters as much as the arm’s length result

Transfer Pricing

A defensible transfer pricing adjustment requires more than a year-end clean up exercise. Explore how Singapore taxpayers can strengthen TP governance through clear policies, monitoring, implementation and documentation.

Alex Yam

| 7 min read | 22 Jul 2026

Why Skills Development Levy notices are issued despite CPF payments

Payroll

In this article, we explore why employers may receive a Skills Development Levy (SDL) assessment from SkillsFuture Singapore even after making CPF payments, and how to address potential compliance gaps.

| 6 min read | 20 Jul 2026

One payment, many GST questions: Why payment businesses need a transaction map

GST

In this article, we explore why payment businesses need transaction mapping to identify GST risks and compliance gaps.

Jeremy O’Neill

| 5 min read | 16 Jul 2026

InvoiceNow: A practical roadmap of what businesses should be doing

GST

As InvoiceNow moves toward mandatory adoption, businesses face growing pressure to get systems and data right. In this article, we explore compliance timelines and a practical roadmap for preparation.

Jeremy O’Neill

| 3 min read | 25 Jun 2026

InvoiceNow and the future of indirect tax compliance

GST

As indirect tax compliance shifts from periodic reporting to transaction‑level transparency, many businesses are unsure what this change means in practice. In this article, we explore how InvoiceNow signals the future of GST compliance and its impact on companies and tax administrations.

Jeremy O’Neill

| 5 min read | 25 Jun 2026

Singapore’s Transfer Pricing Guidelines (9th Edition): Share-based compensation – Completing the other half of the puzzle

Transfer Pricing

The Inland Revenue Authority of Singapore (IRAS) recently released the 9th edition of the Singapore Transfer Pricing Guidelines (TPG). While the update is relatively targeted in scope, it addresses an area that has long generated practical challenges for multinational enterprise (MNE) groups: the transfer pricing treatment of employee share-based compensation (SBC) costs.

Alex Yam

| 6 min read | 10 Jun 2026

AI in tax: What is it?

Tax

AI is changing how tax and finance teams research issues, document positions, manage data and deliver work at speed. The opportunity is real, but so are the risks. In tax, where advice must be defensible and outcomes can have regulatory, financial and reputational consequences, organisations need more than powerful tools: they need governance, controls and the right operating model to use AI safely.

8 min read | 20 May 2026

AI in tax: How to make it safe and scalable

Tax

As investment in AI accelerates, expectations rise alongside it, boards and management teams want faster cycle times, better consistency and clearer insight, without creating new categories of risk. For tax functions, that makes it important to be disciplined about where AI is used, how outputs are controlled, and how value is measured beyond early pilots.

6 min read | 20 May 2026

ESOP 10 in 10: APAC & Middle East guide

Global mobility solutions

Employee equity incentives, including ESOPs, stock options, restricted share units and their variants, are now firmly embedded in modern talent strategy. Across sectors and jurisdictions, equity is used not only as a form of remuneration, but as a mechanism to align interests, retain key talent and drive long-term value. The concept of shared ownership is compelling. Delivering on that promise, however, depends on the robustness and coherence of the legal and tax framework supporting these arrangements.

| 2 min read | 08 May 2026

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