We are pleased to share that Benedict, Eugene, and Philip have contributed to the Singapore chapter of the International Comparative Legal Guide – Corporate Tax 2026, which has now been published on ICLG.com.

This annual guide is widely regarded as a leading comparative reference for corporate taxation across multiple jurisdictions. It brings together insights from experienced practitioners to provide readers with a practical understanding of how corporate tax rules are applied in different legal systems. The Singapore chapter offers a current and detailed overview of the country’s tax environment, reflecting both established principles and recent international developments.

The chapter addresses a broad range of issues relevant to corporate taxpayers and advisers operating in or through Singapore. These include the framework governing tax residence and the application of double tax agreements, as well as the treatment of payments made across borders. It also discusses transaction-related taxes and the taxation of ongoing business activities, offering clarity on compliance and structuring considerations.

In addition, the chapter examines how capital gains and foreign-sourced income are treated under Singapore law, alongside commentary on international tax initiatives such as Base Erosion and Profit Shifting and the broader dynamics of global tax competition. These discussions are particularly relevant for multinational enterprises navigating evolving regulatory expectations and cross-border operations.

Written in a clear and accessible format, the chapter is intended to serve as a useful reference for legal practitioners, tax professionals, in-house counsel, and businesses seeking insight into Singapore’s approach to corporate taxation within an international context. It also contributes to the broader comparative analysis that the guide provides across jurisdictions.

Download The Singapore Chapter Now!