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BSL Bulletins -

2011 - Issue 1

Merger and Acquisition (“M&A”) Allowance Incentive
The M&A allowance incentive was introduced by the Minister for Finance in his 2010 Budget. Its aim is to incentivise companies in Singapore to grow and internationalise through M&A by helping to defray some of the cost of acquisitions. [...]


2011 - Issue 2

A Question of Plant versus Building
Singapore’s very own landmark court of appeal case of ZF v Comptroller of Income Tax [2010] SGCA 48 has indeed clarified many doubts that taxpayers have had on the question of what constitutes plant vis-à-vis a building. [...]



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