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Articles and Views

Latest thoughts and updates on financial developments by CCS specialists.


Impact of Covid-19 on Transfer Pricing

The pace of the economy growth in 2020 has been put to a test due to the global pandemic that emerged at the beginning of year. At the time of writing this article, some cities of huge economic importance are still under a ...


Unity, Resilience and Solidarity Budget 2020 – changes proposed to help businesses combat Covid-19

The Singapore Budget 2020 (also known as the Unity Budget) presented on 18 February 2020 was centered on ensuring sufficient targeted support measures for businesses that are negatively impacted by the COVID-19 ...


Contractual and Legal Protection Under COVID-19

As COVID-19 escalates across the globe, governments have scrambled to institute emergency economic measures to safeguard businesses and livelihoods. This includes usual measures within the budgetary arsenal ...


Reverse Charge and Overseas Vendor Registration Regimes – new Goods and Services Tax rules in 2020 that companies need to be aware of

Goods and Services Tax (“GST”) on imported services

With effect from 1 January 2020, GST will be applied to tax imported services via the following regimes:
  1. Reverse Charge ...


COVID-19 Temporary Bill

Temporary relief from some legal obligations under the COVID-19 (Temporary Measures) Bill

  On 7 April 2020, Singapore has passed the COVID-19 (Temporary Measures) Bill to offer temporary reliefs to address ...