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 stands as a leading comparative reference on corporate taxation across many jurisdictions. Experienced practitioners share practical insights throughout the guide. Readers gain a clear understanding of how different legal systems apply corporate tax rules. The Singapore chapter presents a current and detailed overview of the country’s tax environment. It reflects established principles and recent international developments.

The chapter covers many issues relevant to corporate taxpayers and advisers operating in or through Singapore. It explains the rules on tax residence and double tax agreements. It addresses the treatment of cross-border payments. The chapter also reviews transaction-related taxes and the taxation of ongoing business activities. These sections highlight key compliance and structuring considerations.

The chapter examines the treatment of capital gains and foreign-sourced income under Singapore law. It also discusses international tax initiatives such as Base Erosion and Profit Shifting. The analysis considers broader trends in global tax competition. These topics directly affect multinational enterprises managing cross-border operations and regulatory change.

The chapter uses clear and accessible language throughout. Legal practitioners, tax professionals, in-house counsel, and businesses can rely on it as a practical reference. It also strengthens the guide’s broader comparative analysis across jurisdictions.

Download The Singapore Chapter Now!