From Jan 1, 2024, gains received in Singapore from the sale of foreign assets will be treated as income chargeable to tax, based on the newly enacted section 10L of the Singapore Income Tax Act 1947. It is crucial for businesses to assess the potential impact section 10L can have and take the necessary steps.

Understand how does CFDF affect the economics and pricing of a deal as well as the differences in buyer's and seller's perspectives for cash-like and debt-like items.

Understanding the Target company’s normalized net working capital in the context of a Merger & Acquisition transaction (“M&A”) is crucial.

Global inflation spikes prompt aggressive central bank rate hikes. Learn how it affects valuation, from a valuer's point of view.

Highlights of “Moving forward in the new era” - Singapore Budget 2023

A year for the record books as deals hit highest value in over a decade.

All you need to know about the new Three Lines Model.

Option Pricing Model (OPM) while appealing, is limited by its simplistic assumptions. Find out more.

With Variable Capital Company (“VCC”) in place, it is envisaged that investment managers will have greater operational flexibility in the constitution of funds in Singapore.

Dealmakers anticipate uptick in M&A deals driven by strong economic prospects, industry consolidation and increasing private equity activity.

Effective 1 July 2021, businesses which focus on e-commerce supplies of goods within the EU will be subject to new VAT rules. Read more here.