CLA Global TS Cultivates Talents for the Industry’s Growth in Conjunction with ISCA’s Polytechnic Pathway Program
CLA Global TS hosted students from Millennia Institute as part of the firm’s ongoing efforts in connecting with students from various educational backgrounds—including university, polytechnic, ITE, and secondary schools —in our office over a chat and office tour. Singapore, 24 July 2025 – In light of the Institute of Singapore Chartered Accountants’ (ISCA) launch of the […]
Celebrating Excellence: CLA Global TS Honours Awardees at the 2025 Singapore Press Club Awards
Mr. Henry Tan, Group CEO and Chief Innovation Officer of CLA Global TS (far right), and Mr. Saurabh Prakash, Interim Chief Operating Officer and Chief Commercial Officer of Millennium Hotels and Resorts (far left) jointly presented the inaugural CLA Global TS – Singapore Press Club Finance Journalism Award to Mr. Dylan Loh (centre), Singapore-based Correspondent at […]
Navigating the Tax Evolution of Employee Share Plans in Singapore: Pre and Post 1 January 2003
In today’s global talent market, employee share option plans (ESOPs) and employee share ownership plans (ESOWs) are powerful tools to attract, reward, and retain key people. For professionals with cross-border careers, the Singapore tax treatment of these gains may be surprisingly intricate — especially when legacy grants are involved. Singapore’s approach to taxing ESOP/ESOW gains […]
Mastering Internal Controls – Driving Value and Empowering Sustainable Growth
Expanding a business requires a clear understanding of both strategic priorities and operational essentials. To ensure a smooth transition during growth, it’s important for business owners to understand the role of internal controls in achieving corporate objectives. By grasping the key components of internal control, business owners can better navigate expansion challenges and take proactive […]
Strategic Leadership: Key to Navigating Complexity Amidst a Volatile Business Environment
Companies today face a volatile business environment, where shifting trade and tariff policies make strategic leadership more critical than ever. Beyond the added pricing pressures from tariffs, business leaders must also navigate existing challenges such as inflation, technological disruption, an evolving competitive landscape, talent shortages, and changing customer behaviours. In general, leaders view geopolitical, macroeconomic, […]
CLA Global TS Welcomes Advisory Director to Lead New Management Consulting Division
Singapore, 3 July 2025 – CLA Global TS is pleased to welcome its newest Advisory Director, Yu Shilong, who also serves as Head of Consulting and Corporate Development Director. Shilong will lead the newly established Consulting arm focused on Management Consulting, offering strategic guidance in corporate and operational strategy, enterprise transformation, change management and performance […]
CLA Global TS Champions Finance Journalism at Singapore Press Club Award 2025
Panel of Judges for the CLA Global TS – Singapore Press Club Finance Journalism Award 2025 From left to right: Henry Tan, Group CEO & Chief Innovation Officer, CLA Global TS; Kevin Lim, Freelance Writer/Editor; and Amit Jain, Director, NTU-SBF Centre for African Studies Singapore, 30 June 2025 – CLA Global TS is pleased […]
The U.S. Imposes Heavy Tariffs on Chinese Shipping 中资企业全球投资与税务战略 – 美国对中国船运征重税，全球航运链重塑在即
中资企业全球投资与税务战略 美国对中国船运征重税，全球航运链重塑在即 美国重税压境，中国航运企业如何突围？——新加坡S13A免税政策成为全球布局关键一环 2025年4月17日，美国贸易代表办公室（USTR）宣布对中国船东、航运公司及中国制造船舶的运营商征收重税，行动源自《301条款》新一轮制裁，目标直指中国在全球航运及造船领域的主导地位。 新政策概览： 美国对中资航运企业的三重征税： 该项费用最高每艘每年征收5次，政策覆盖面广、影响深远。 深度分析：这不仅是加税，更是重塑全球航运格局的 “明确信号” 对于中资航运、船舶租赁、跨境物流及相关制造企业而言，这不仅意味着成本上升，更标志着： 未来全球航运业的运营、资产配置、利润安排，都将受到政策地缘化的深刻影 新加坡如何提供突破之道？——看懂S13A条款 作为全球重要航运与贸易枢纽，新加坡长期以政策中立、税收优惠、国际认受性高著称，尤其是其《所得税法》第13A条，为国际航运企业提供了强有力的税务免除依据。 新加坡《所得税法》第13A条（Section 13A）详解： 核心内容： 若企业从事的是 “符合条件的航运活动” ，其来源于国际航运的收入可完全免征企业所得税（目前为17%）。 适用条件包括： • 船只用于运送货物或乘客出入新加坡境外港口； • 企业为船东、租赁人（bareboat/demise charter）或营运商； • 收入来源包括：运费、租金、滞期费、相关服务费等； 实务意义： • 船东通过新加坡实体收取运费收入，可合法免税； • 可搭配《避免双重征税协定》（DTA），在多国之间进行税负优化与利润回流； • 不与航运企业激励政策（如AIS）冲突，可同时规划，形成双重税务盾牌。 配合AIS激励计划的组合优势： 两者结合使用，既适用于单船项目，也适用于整个船队结构性安排。 典型规划场景举例： 场景一：中资公司拥有船队并将部分运力用于美线运输 • 新加坡设立船舶控股/运营平台公司； • 船舶收入通过新加坡实体收取，享受S13A免税； • 船舶登记或租赁安排灵活，可规避美国新税政策冲击； • 同时享受DTA减免其他国家预提税。 场景二：中资公司通过融资租赁购买船舶 • 新加坡注册融资租赁实体，结合AIS计划及S13A规划结构； • […]
Navigating the New USTR301 Tariffs and What Shipping Companies Need to Know
On 17 April 2025, the United States Trade Representative (USTR) announced new measures under Section 301 that will significantly affect the global shipping industry. These tariffs are set to take effect from 14 October 2025 and would introduce service fees on vessels associated with China—including those owned, operated, or built in the People’s Republic of […]
Accelerate Growth with M&A – Why Commercial Due Diligence Matters
Geopolitical risk and market uncertainty have become part of the business landscape. Unpredictable policy shifts, international tensions, and political instability are now major drivers of financial market volatility and investor sentiment. At every stage—from market expansion and product launches to strategic partnerships and digital transformation—businesses are exposed to a range of risks. Navigating these challenges […]