Knowledge base

Permanent Establishment in Singapore: Branches & DTAs

Section 2(1) of the Singapore Income Tax Act (SITA) defines a PE to mean a fixed place where a business is wholly or partly carried out including a place of management, a branch, an office, a factory, a warehouse, a workshop, a farm or plantation, a mine, oil well, quarry or other place of extraction of natural resources, a building or work site or a construction, installation or assembly project.


UK Annual Requirements: Dormant & Small Companies

This 2 part series is part of a guide detailing Annual Requirements for UK registered companies. It will cover the rules governing filing of annual returns and accounts of UK registered companies, by company type.


UK Annual Requirements: Micro-entity & Medium Sized Companies

This 2 part series is part of a guide detailing Annual Requirements for UK registered companies. It will cover the rules governing filing of annual returns and accounts of UK registered companies, by company type.


Setting up a Client’s Economic Profile

The key for a successful Financial Organisation and/or Administrative Service Provider is to have a completed and accurate profile for each new and existing client they have a business relationship with.


Cyprus-Iran Double Taxation Treaty

On the 4th of August, 2015 Cyprus and Iran signed a Double Tax Treaty agreement during an official visit of the Iranian Finance Minister in Cyprus is hoped to strengthen and develop the economic relations and allow for the expansion of investment and business opportunities between Iran and Cyprus.


Amendment to the Singapore Companies Act 2014

After a recent review, changes have been made to the Singapore Companies Act 2014, which came into force on July 1st, 2015.


Using sound trademarks as a successful marketing tool

Nowadays, the evolving technology created the urge for many businesses to find alternative and sophisticated ways to uniquely identify their commercial products or services.


Cyprus corporate and individual taxation Law draft amendments: 2015

On July 1st 2015, the President of Cyprus Nikos Anastasiadis, has officially declared that the Cyprus taxation system needs rapid changes to increase the level of the country’s competitiveness.


Taxation of Singapore investment companies

The Singapore Tax Authority (IRAS) have special rules relating to the taxation of investment companies. An investment company is one that owns investments such as properties, shares, bonds and therefore derives income such as rental, dividend and interest.