On 1 Oct 2018, the Goods and Services Tax (Amendment) Bill was tabled in Parliament for first reading. 

Other changes include recovering interest from taxpayer who fails to comply with remission conditions; relief from stamp duty for corporate restructuring…

The Bill seeks to amend the Housing Developers (Control and Licensing) Act and the Sale of Commercial Properties Act to give effect to some recommendations of the FATF regarding AML/CFT.

The SF(A)A introduces changes to rules in connection with licensing, prospectus requirements, conduct of business and market misconduct.

This comment briefly analyses some of the most substantive changes brought about by the 2018 amendments.

The Swiber Concorde [2018] SGHC 197 affirms the commitment of the Singapore courts to provide a user-friendly forum to the maritime community in line with commercial expectations.

In Powerdrive Pte Ltd v Loh Kin Yong Philip and others [2018] SGHC 224, the Court found the scope of the ROT clause unreasonably wide and struck out the claim against 5 former employees and their new employer.

In Anil Singh Gurm v J S Yeh & Co and another [2018] SGHC 221, the Court held that the fear of prosecution alone is not sufficient to dispense with having the witness attend in person.

The judgment left the position on personal liability for a company’s tortious acts significantly different. This note argues that the position in tort should be brought in line with that for contract.

Although the SCA has declined to adopt the doctrine, it is prudent for our legislators to consider whether it should be introduced if it furthers Singapore’s aspiration to be a global IP hub in Asia.

CCCS announced the clearance decision on 12 October 2018.

This announcement details the manner in which the Resident Fund Scheme of s13R and the Enhanced-Tier Fund Scheme of s13X of the Income Tax Act are to be extended to VCCs.

The VIMA comprises a pragmatic set of standard-form model documents that have been calibrated to balance the interests of both the investor and the company.

This is the second of two new Singapore initiatives designed to facilitate infrastructure development in Asia, the first being Infrastructure Asia.

This article will introduce the key changes and provide insights for Japanese subsidiaries in Singapore in terms of compliance with the amended Act.

Initiatives include the ASEAN Competition Enforcers’ Network, Virtual ASEAN Competition Research Centre and ASEAN Regional Cooperation Framework.

We round up the competition law developments from around the world over the last quarter.

This Update sets out a short summary of the key differences between the 2011 IITL and the 2018 IITL.

This article puts forward an alternative to handling the drug problem, which would satisfy constituencies demanding the retention of high deterrence policies, yet avoid many of their costly side effects.