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BSL Bulletins -

2019 - Issue 1

The Minister of Finance announced the Budget on 18 Feb 2019. In 2018 the Singapore economy grew 3.2% with an overall budget surplus of S$2.1b. For 2019, the Budget projects a deficit of S$3.5b. The 2019 Budget is an expansionary budget with many feel good factors enabling Singaporean to face future challenges and tackle social needs and requirements of higher cost of living and health care as well as becoming a more skilled work force ready for the new digital and smart nation initiatives[...]

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2019 - Issue 2

Singapore Implements Compulsory Transfer Pricing Documentation Requirement from Year of Assessment 2019
Singapore introduced legislation to transact with related parties on arm’s length basis under section 34D of the Singapore Income Tax Act (“the Act”) which stipulates the requirement transact with related parties on conditions comparable to transactions between 2 parties that were not related and dealing with each other independently [...]

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