Insights

The IRAS has recently issued the e-Tax Guide - Transfer Pricing Guidelines Special Topic on Centralised Activities in Multinational Enterprise Groups (MNE). The guide published on 19 March focuses on analysing the importance of the centralised activities in Singapore and providing guidance on how to analyse these activities.

As a result of the many budgets in 2020, many stabilising measures deemed necessary to keep the country on its feet and help it find its way through the pandemic have already been announced and implemented.

For 17 years, Grant Thornton has been tracking the global progress of women in senior management. In the last 12 months, unprecedented events have had an unforeseen and unparalleled impact on that progress.

Management, with the oversight of those charged with governance, is responsible for the preparation of the financial statements.

2020 was the sort of year that few expected, and no one wanted. As we face a second year living with the effects of COVID-19, how do Financial Services companies view the immediate future and what plans do they have to move forward?

Following the announcement of Budget 2021 webinar, our experts discuss the outcomes and tax changes announced in this year’s Budget and look beyond Budget 2021.

Finance Minister, Mr Heng Swee Keat, delivered the Singapore Budget 2021 earlier today. We have produced a summary of the key tax takeaways to help you understand the changes that were announced and how they affect both you and your business.

Over the last five years in Singapore, there has been a continuation of a global shift towards protectionist immigration policy. Although this shift is not new, it seems to have gathered pace.

Over the last five years in Singapore, there has been a continuation of a global shift towards protectionist immigration policy. Although this shift is not new, it seems to have gathered pace.

There are several accounting considerations the COVID-19 pandemic has triggered in relation to IFRS 9. In our view one of the most significant is in relation to hedge accounting and highly probable cash flows.

Articles exploring Tax issues to help you gain trust and stay ahead, enabling you to manage your tax transparently and ethically.

In the spirit of the season, we thought we’d make our own list of 8 traits gleaned from the Association of Certified Fraud Examiners (ACFE) Report to the Nations that will help you determine who makes it onto Santa’s naughty list, with a few #hashtags thrown in for good fun.

Our head of Tax, David Sandison and Financial Reporting Advisory leader Chetah Hans, will be trying to help businesses decode the fundamental issues around accounting for, and the taxation of, transactions in digital tokens, more commonly referred to as “cryptos".

Borrowers need to determine the impact of any changes to debt arrangements and then apply the guidance set out in IFRS 9 ‘Financial Instruments’ to determine whether the change is a modification (as

The webinar will cover remote/distance selling rules across the UK, EU, Australia, Singapore and the US, including: • selling into the UK post-Brexit and new registration requirements for non-UK suppliers of low value goods • the upcoming “One-Stop-Shop” to streamline VAT compliance in the European Union – including the removal of import and distance selling thresholds • the US state tax registration requirements post the “Wayfair” decision and the general economic thresholds • specific indirect tax regimes in APAC including the latest GST requirements for selling into Australia and Singapore

In this session, we will share a checklist of items to consider covering the areas listed below: Corporate tax GST Transfer Pricing Employees