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BSL Bulletins -

2013 - Issue 1

Productivity and Innovation Credits ("PIC") - The Innovation Chain
In the 2010 Budget, the Minister for Finance unveiled a $5.5 billion budget with a key focus to increasing productivity by 2 to 3 per cent a year over the next decade to raise Singapore to an advanced economy based on high skilled people, innovative economy and Distinctive Global City [...]


2013 - Issue 2

Goods And Services Tax ("GST") Recovery of expenses is it a reimbursement or disbursement?
On 31 May 2013, IRAS issued the e-tax guide to provide guidance on the GST treatment on this complex area of “Recovery of Expenses” under the various business scenarios. The starting point in analysing the GST treatment of the recovery of expenses is to apply the principal and agent relationship principle to the expenses incurred [...]



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