Update to the Terrorist Financing Alert List and Compliance Obligations under the TSOFA
The Accounting and Corporate Regulatory Authority has issued a Revised Alert List of Persons Involved in Terrorism or Terrorism Financing Activities on 24 December 2025. The purpose of this circular is to inform all accountants that the Alert List of persons involved...
SGX Value Unlock Programme – Connecting Companies and Shareholders for Greater Value
This technical note synthesizes findings from the Stewardship Asia Centre’s (SAC) "Stewarding Value" research and aligns them with the objectives of the SGX Value Unlock Programme. The analysis confirms that while the Singapore Exchange (SGX) regulatory framework...
SGX Value Unlock Program – Building Trust, Transparency and Strong Board Governance
The landscape of investor engagement is undergoing a fundamental shift. For listed companies, particularly those on the Singapore Exchange (SGX), engagement can no longer be viewed as a compliance-driven box-ticking exercise. The SAC’s comprehensive research,...
SGX Value Unlock Program – Impact that Quality Engagement has on Shareholder Value
1. Introduction The Singapore Exchange (SGX) has introduced the Value Unlock Program as a strategic initiative complementing the broader EQT program. While the EQT program addresses the demand side of the investment equation by injecting liquidity into the capital...
IRAS Clarifies GST Obligations for Companies in Liquidation
The Inland Revenue Authority of Singapore (IRAS) has published comprehensive guidance clarifying the Goods and Services Tax (GST) obligations for companies entering liquidation, offering critical clarity for insolvency practitioners and creditors . The guidance,...
SGX Value Unlock Program – Leverage on the Programme to Enhancer Shareholder Value
This technical note summarizes critical findings from the Stewarding Value: Unlocking Market Potential Through Engagement research, a comprehensive study conducted on the state of investor-issuer engagement in the Singapore market. The analysis, based on surveys of...
IASB Proposes Targeted Clarifications to Fair Value Option in IAS 28
The International Accounting Standards Board (IASB) has launched a consultation proposing narrow-scope amendments to IAS 28 Investments in Associates and Joint Ventures, seeking to clarify which entities may elect to measure such investments at fair value through...
The AI-Driven Memory Crisis and Its Implications for IT Infrastructure Strategy
The technology sector is currently navigating a severe supply chain disruption driven by unprecedented demand for memory chips from artificial intelligence infrastructure buildouts. A detailed analysis published in The Straits Times (February 2026) describes a...
Singapore-Taiwan DTA Revamp Entered into force on 13 Feb 2026
The updated Agreement for the Avoidance of Double Taxation (DTA) between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore entered into force on 13 February 2026, officially replacing the 1981 arrangement . Effective from 1 January...
Navigating the 30 June 2026 Deadline: BEPS Pillar Two Technology Procurement
With the first global lodgment deadline for the GloBE Information Return (GIR) and various Qualified Domestic Minimum Top-up Tax (QDMTT) returns set for 30 June 2026, multinational enterprises are moving rapidly from theoretical planning to operational execution . The...