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tax news
December 2021

03 Dec
Being Investigated by India’s Tax Department? Know your Rights and Options
01 Dec
Is Property Tax Ready for the Future Economy?
01 Dec
Five Tax Steps to Take Before 2021 Ends and Global Reforms Take Hold
01 Dec
Increased Penalties for CRS Regulation and Filing Offences wef 16 Nov 2021 and New Excluded Accounts for the Purposes of CRS wef 1 Dec 2021
01 Dec
Amendment to Article 25A (Mandatory Binding Arbitration) of the Singapore-Denmark DTA
01 Dec
Revised e-Tax Guide Titled "Compliance Requirements of the Singapore-US Intergovernmental Agreement on Foreign Account Tax Compliance Act" to Reflect tRevised Penalty Amounts for Non-filing Offences Under the Income Tax Act and Other Changes
01 Dec
Singapore-Brazil Agreement for the Avoidance of Double Taxation Entered into Force on 1 Dec 2021
01 Dec
Revised e-Tax Guide Titled "Common Reporting Standard" to Reflect Changes to the List of Excluded Accounts and Others
01 Dec
Increased Penalties for FATCA Filing Offences wef 16 Nov 2021
November 2021

30 Nov
What BEPS 2.0 Means for Family Enterprises
27 Nov
The Pros and Cons of Wealth Tax
26 Nov
ATO Not Extending Approach to Permanent Establishments (COVID-19) Beyond 31 December 2021
25 Nov
Four New Peer Review Reports on the Exchange of Information on Request for Côte d’Ivoire, Kenya, Moldova and Tanzania Released
23 Nov
Will Pillar 2 Halt Tax Competition?
22 Nov
How Companies Can Comply in the Era of Increased Tax Transparency
18 Nov
Singapore GST: Taxing Imported Remote Services and Imported Low-value Goods
17 Nov
Revised e-Tax Guide Titled "Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts" to Update Changes to Withholding Tax Refund Processes and Other Admin Updates
17 Nov
Revised e-Tax Guide Titled "Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds" to Update Changes to Withholding Tax Refund Processes and Other Admin Updates
16 Nov
GST Board of Review Ruled in Favour of Trader Against the Comptroller’s Decision to Deny Zero-rating for Export of Goods Hand-carried to Malaysia
15 Nov
Three Steps to Future-proof Customer Tax Withholding and Reporting
15 Nov
Singapore’s Competent Authorities from 15 November 2021
15 Nov
EU Eyes Pillar 2 Implementation in 2023
14 Nov
The Impact of BEPS on Tax Incentives in Singapore and the Asia Pacific Region
12 Nov
The Global Tax Deal from A to Z
12 Nov
Singapore and Cabo Verde Sign Avoidance of Double Taxation Agreement
12 Nov
Commentary on European Parliament’s Move to Pass Country-by-Country Public Reporting
12 Nov
Country-by-Country on Taxation of Cryptocurrency
12 Nov
Around the World on Wealth Taxes
12 Nov
ATO Issues Simplified Transfer Pricing Record-keeping Options
12 Nov
European Union Adopts Public Country-by-Country Reporting
11 Nov
European Parliament Adopts New Rules Obliging Big Multinationals to Publicly Declare the Taxes Paid in Each EU Country
11 Nov
Updates on Goods and Services Tax - Media Sales, Cancellation Fees, Overseas Brokerage and Transfer Pricing Adjustments
11 Nov
Revised GST e-Tax Guide Titled "Approved Third Party Logistics Company Scheme"
11 Nov
Revised GST e-Tax Guide Titled "Guide on Approved Import GST Suspension Scheme"
10 Nov
A Digital Tax by Another Name?
08 Nov
Updated Tax Treatment of Rental Relief Measures (2021)
08 Nov
New e-Tax Guide Titled "Determining the Date of Payment or Deemed Payment for the Purpose of Complying with Withholding Tax Obligations"
03 Nov
Section 45 Offline Data-Entry (ODE) Application v3.16 Now Available For Payers Preparing Multiple Records Offline and Submitting in Bulk
01 Nov
G20 Endorses a Global Minimum Tax, But Falls Short on Climate Change
01 Nov
Wef 1 January 2022, Germany will Apply the Tax Credit Method for Capital Gains for which Singapore Has Taxing Rights to, to Avoid Double Taxation for Persons Resident in Germany
October 2021

31 Oct
United Nations' Handbook on Carbon Taxation for Developing Countries
29 Oct
Revised GST e-Tax Guide Titled "How Do I Prepare My GST Return"
29 Oct
Revised GST e-Tax Guide Titled "General Guide for Businesses" to Reflect Changes to the Scope of Input Tax Claims on Medical Expenses under Regulations 26 and 27 of the GST (General) Regulations"
29 Oct
Revised GST e-Tax Guide Titled "Assisted Self-Help Kit (ASK) Annual Review Guide" to Reflect Changes to the Revised GST Treatment of Medical Expenses Incurred for Employees since 1 Oct 2021
29 Oct
Revised GST e-Tax Guide Titled "Pre-registration Claims on Goods and Services (For Businesses Registered for GST on or After 1 July 2015)" to Update Annex A on Regulations 26 and 27 of the GST (General) Regulations
29 Oct
Revised GST e-Tax Guide Titled "Logistics Service Industry" to Reflect Changes to the Scope of Allowable Input Tax on Medical Expenses since 1 Oct 2021
29 Oct
Updated COVID-19 GST Guidance on Input Tax Claims on Medical Expenses
29 Oct
Revised GST e-Tax Guide Titled "Fringe Benefits"
29 Oct
Common Pitfalls to Avoid in YA 2021 Corporate Income Tax Filing
29 Oct
India’s Income-tax Appellate Tribunal Ruled that Management Support Charges are Not Taxable as Fees for Technical Services under Article 12(4) of the India-Singapore Treaty
28 Oct
Implications of Carbon Border Tax
27 Oct
OECD’s Report on Carbon Pricing in Times of COVID-19
25 Oct
OECD Releases Seventh Batch of Stage 2 Peer Review Reports on Dispute Resolution
25 Oct
US Compromises with the UK, France, Italy, Spain and Austria on Digital Services Taxes and Trade Actions
23 Oct
Revised e-Tax Guide Titled "Avoidance of Double Taxation Agreement (DTAs)" to Provide Guidance on Arbitration Provisions Found in Singapore's DTAs
22 Oct
Pillars 1 and 2: Who Got What They Wanted?
22 Oct
Five European Nations and US Agree Transitional Approach to Digital Services Tax
18 Oct
Country-by-Country Reporting – Compilation of 2021 Peer Review Reports
15 Oct
Inclusive Framework BEPS Agreement: Policy Perspective Update
14 Oct
G20 Finance Ministers Endorse 8 October BEPS 2.0 Statement and Call for Swift Implementation to Secure Entry into Effect in 2023
13 Oct
OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors
09 Oct
Updates on Agreement on Taxing the Digitalised Economy and a Global Minimum Tax Rate
08 Oct
Agreement on a New International Corporate Tax Framework Reached
08 Oct
Global Minimum Corporate Tax Rate Fixed at 15%
08 Oct
OECD’s Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
07 Oct
Simplified Tax Treatment for Qualifying Telecommuting Assets Under COVID-19 Concession
07 Oct
Implications of Removal of GST Administrative Concession for the Recovery of Overseas Brokerage on Overseas Shares and Exclusion of Blocked Expenses
07 Oct
Singapore Chapter of The Legal 500: Country Comparative Guide 2021 on Tax
07 Oct
OECD: Conference of the Parties of the MLI Issues Two Opinions with Respect to MAP Implementation and the Entry into Effect of Arbitration Rules
06 Oct
EU Member States Adopt Revised List of Non-cooperative Jurisdictions for Tax Purposes
01 Oct
Income Tax Advance Ruling on Whether Tax Deferred Distributions Derived from a Foreign Trust would be Subject to Singapore Income Tax
01 Oct
Three Income Tax Advance Rulings on Whether Subordinated Perpetual Securities would be Regarded As “Debt Securities” and the Issuer Entitled to Tax Deductions on the Distributions as Interest
01 Oct
Revised GST e-Tax Guide Titled “Guide for Motor Vehicle Traders” to Include References to Relevant IRAS’ Webpages and Remove Previous Appendix 2 on Regulations 26 and 27 of the GST (General) Regulations
September 2021

23 Sep
Why Pandemic-induced Trade Protectionism Will Affect Tax for Years
14 Sep
Is Property Tax Ready for the Future Economy?
07 Sep
How Businesses Need to Navigate Environmental Incentives and Penalties








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