CLA Global TS Supports Community Giving Through Football With A Heart 2026

Singapore, 28 April 2026 – Over the weekend, CLA Global TS took part in Football With A Heart 2026 (FWAH 2026), marking its fourth consecutive year of participation in the annual executive football charity fundraiser, as part of the firm’s continued commitment to giving back to the community through sport. Football With A Heart, held […]

Annual Tax Circular 2026

1. Estimated Chargeable Income (“ECI”) According to Section 63(1) of the Singapore Income Tax Act (“SITA”), every person (including a company) not being an individual or a Hindu joint family who has not filed a tax return for any year of assessment (“YA”), is required to furnish an estimate of his chargeable income and revenue […]

Leveraging Tax Incentives to Accelerate AI Adoption: Enterprise Innovation Scheme

As Artificial Intelligence (“AI”) becomes a key driver of productivity, competitiveness, and economic transformation, the Singapore Government has taken concrete steps to encourage enterprises to adopt AI technologies. One of the key measures supporting this objective is the Enterprise Innovation Scheme (“EIS”), which has been enhanced under Budget 2026 to explicitly include qualifying AI expenditures. […]

Tax Due Diligence in Today’s M&A Market: From Risk Identification to Value Creation

In today’s evolving M&A landscape, dealmakers are operating in a more cautious and selective environment. While transaction activity remains resilient, there is increased scrutiny on risk, valuation and deal execution. Against this backdrop, tax due diligence is no longer a routine compliance exercise. It plays a critical role in supporting negotiations, providing deal clarity, and […]

The New Era of Digital Asset Transparency – Understanding the Crypto-Asset Reporting Framework

As digital assets continue to reshape the global financial ecosystem, tax authorities around the world are stepping up their efforts to enhance transparency and strengthen cross-border information exchange. One of the most significant developments in this area is the Crypto-Asset Reporting Framework (“CARF”), developed by the Organisation for Economic Co-operation and Development (“OECD”). Following the […]

Singapore: Additional Cost-of-Living and Business Support Measures

Singapore: Additional Cost-of-Living and Business Support Measures Following recent global developments, the Singapore Government has announced a further set of measures to support businesses, workers, and households amid rising costs, particularly those linked to higher energy prices and ongoing global supply disruptions. These measures supplement those introduced in Budget 2026 and are intended to provide […]

中资企业全球投资与税务战略 – 在不确定的世界中，新加坡选择先稳住底盘

中资企业全球投资与税务战略 在不确定的世界中，新加坡选择先稳住底盘   过去几天，新加坡围绕当前全球局势与经济压力，连续释放出一组清晰而务实的政策信号。 最近, CLA Global TS中资客户税务主管代表我司参加了一场关门分享会，主宾为新加坡副总理颜金勇先生，以及交通部代部长萧正祥先生。在相对小范围、非公开的交流中，两位部长坦诚分享了政府对当前国际局势的判断——包括能源价格波动、中东局势外溢效应，以及全球正从多边主义逐步走向更趋单边的现实。 一个反复被强调的核心判断是： 新加坡无法改变外部环境，但必须抢在冲击全面显现之前，先稳住内部结构。 这一判断，很快就在4月7日国会复会时，转化为一系列更具体、更有力度、也更注重“速度”的政策措施。   一、先稳企业：现金流比口号更重要 面对经营成本上升、融资环境趋紧的不确定局势，政府选择直接为企业现金流“减压”。 在今年财政预算案宣布的基础上，政府进一步加码： 企业所得税回扣 从原本财政预算案宣布的 40% 提高至 50% 最低回扣保障（针对聘请本地员工的公司） 凡 至少雇佣一名本地员工的企业， 可获得的最低回扣额从 1500元提高至2000元 回扣顶限同步上调 每家企业可获得的最高回扣上限， 从3万元提高至4万元   更关键的不只是“给多少”，而是什么时候给。 政府明确表示： 最早将在今年4月底，发放这些加强后的企业所得税回扣。 在不少国家仍停留在“政策方向讨论”阶段时，新加坡选择把支持尽量前移——让企业在下半年经营压力可能进一步显现之前，就已经拿到实实在在的缓冲空间。   二、照顾民生：支持要“看得见、用得上” 在企业以外，政府也同步从民生端出手，强化家庭的“抗通胀能力”。 邻里购物券 原计划发放时间提前 今年6月将发放500元邻里购物券 生活费补助加码 9月发放的生活费补助，将额外增加200元   这些措施的设计逻辑非常清晰： 在通胀与能源成本尚未完全传导之前，先把支持送到家庭手中，减轻日常支出的即时压力。   三、从闭门分享会到国会宣布：一致而清晰的政策脉络 回头看分享会上的交流，再对照国会公布的具体数字与时间表，可以看到一条高度一致的政策逻辑： 提前判断风险，而非被动应对 优先稳住企业与家庭的承受能力 用现金流和时间，换取经济调整的空间   这并不是一次性的“刺激措施”，而是一套强调节奏与韧性的治理思路—先稳住底盘，才谈得上转型、升级与长期竞争力。   四、结语：在不确定世界中，“快”和“稳”同样重要 在全球地缘政治与经济格局持续重塑的今天，政策的关键已不仅是方向对不对，更在于能否足够快、足够具体、也足够贴近现实压力。 […]

Succession Planning: Why “Later” Is the Most Expensive Option

Succession Planning: Why “Later” Is the Most Expensive Option Private Wealth Series – Part 1   Succession planning is rarely ignored but is frequently deferred. We get it, the thought of appointing a successor is a difficult and often a deeply personal topic. The thought process demands preparation, faith, trust and the courage to let […]

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