Tax
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Meet our regional team of experienced lawyers
As a leading tax practice operating within the Singapore legal arena, we possess a comprehensive understanding across every facet of Singapore’s tax landscape, including income tax, goods and services tax (GST), stamp duty, property tax and intricate tax treaty matters. Our breadth of knowledge positions us to offer our clients robust support across all tax-related challenges, encompassing domestic and cross-border tax advisory services, transaction tax guidance, tax dispute resolution and tax litigation support.
Today, growing multilateralism and market changes such as the rapid rise of digital business activities and the introduction of BEPS Pillar 2 means scores of corporations struggle to keep pace with shifting tax regulations. With a deep understanding of intricate tax policies and vast experience in dealing with the Singapore tax authority, we strive to provide holistic assistance across the full spectrum of taxation concerns to businesses and individuals within and outside Singapore.
Featured insights
Tax Liability Insurance in Singapore: Benefits, Trends, and Challenges
In this Update, we discuss the benefits and coverage of tax liability insurance, global market trends, and the tax challenges that businesses may face in Singapore. Our Tax team possesses extensive experience in tax insurance, and are well-equipped to advise on any tax challenges you may face. Read more about this here.
Full suite of services and areas of expertise
We command a comprehensive understanding across all aspects of tax matters, including income tax, goods and services tax (GST), stamp duty, property tax, and tax treaty issues, which enables us to provide clients with holistic assistance across the full spectrum of taxation concerns. Our highly regarded lawyers specialise in offering bespoke tax advisory and dispute resolution services, ensuring comprehensive support for our clients’ diverse needs.
Tax controversies
As the leading tax and dispute resolution firm in Singapore, we have extensive experience in tax dispute resolution and litigation and offer robust support through negotiations with the Singapore tax authorities and representation across all judicial levels, from the Board of Review to the Supreme Court of Singapore. We have a successful track record of overturning IRAS’ assessments and resolving multi-million-dollar disputes with IRAS. Notably, we served as lead counsel in the only two civil tax cases before the High Court in Singapore in 2023, including the landmark case Herbalife International Singapore Pte Ltd v Comptroller of Goods and Services Tax [2023] SGHC 54, which was also the second-ever GST case to reach the Singapore High Court, with far-reaching implications on how IRAS will tax the multi-level marketing industry moving forward.
Domestic and cross-border tax advisory
Regularly instructed by multinational companies, premier law firms and Big 4 accounting firms, our practice delivers dynamic and strategic tax advisory services to clients from a broad spectrum of industries, including banking and finance, shipping, insurance, fund management, healthcare, property development, education, the media and beyond. We advise on the tax-efficient structuring and planning of clients’ operations and investments, the application of tax incentives and tax compliance. Leveraging a deep understanding of cross-border tax matters, we offer seamless and effective tax solutions that empower our clients to confidently expand their global footprint.
We are experts in:
- Tax-efficient structures and planning for operations and investments
- Application of local tax incentives
- Tax compliance, such as dealing with exchange of information requests and matters relating to the US’s Foreign Account Tax Compliance Act
- Obtaining advance tax rulings from tax authorities, to clarify tax treatment for specific transactions or scenarios
Transactional tax
Our specialised knowledge of tax implications arising from local and cross-border financial transactions enables us to offer high-quality advice on:
- Commercial agreements
- Financing documentation and applications to establish debt securities schemes
- Currency debt issuance programmes
- Multi-million medium-term note programmes
- Subordinated perpetual securities issuances
- Catastrophe bond issuance transactions
- Securitisation transactions
Goods and Services Tax / Value-Added Tax
We are skilled in advising clients on single issues or a range of transactions such as:
- Business sales
- Supply of services
- Zero-rating international services
- Sponsorship and gifts
- Research grants
- Applicability of special tax schemes
Stamp Duty & Property Tax
Our team is seasoned in advising on:
- All areas of the local stamp duty regime
- Various types of commercial and real estate transactions and applicable exemptions
- The full range of property tax issues
Transfer Pricing
We can manage and advise on various aspects of transfer pricing engagements such as:
- Documentation compliance
- Tax planning
- Audit defence
Related Links
Recognition
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Tiers 1 & 2 – Tax (Indonesia, Philippines, Singapore, Vietnam)The Legal 500 Asia-Pacific (2024)
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Outstanding, Recommended – Tax (Singapore, Indonesia, Philippines)asialaw (2024)
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Tier 1 – Customs (Thailand)ITR World Tax Rankings (2024)
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Band 2 – Tax (Singapore)Chambers Asia-Pacific (2024)
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Tier 2 – Tax Controversy (Singapore)ITR World Tax Rankings (2024)
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Highly Recommended, Recommended – Tax (Singapore, Indonesia, Philippines)Asialaw Profiles (2024)
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Recognised – Tax (Philippines, Thailand, Indonesia)Chambers Asia-Pacific (2024)
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Tier 3 – Tax (Singapore)ITR World Tax Rankings (2024)
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Tier 3 – General Corporate Tax (Thailand)ITR World Tax Ranking (2024)
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“The team is proactive, thinks outside the box and helps the client to work towards a settlement which best serves the client’s interests."The Legal 500 Asia Pacific (2024) (Singapore)
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"Very efficient team, who know how to best use their expertise."The Legal 500 Asia Pacific (2024) (Singapore)
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"Excellent tax team, recognised as a leading practice amongst peers and the industry alike."The Legal 500 Asia Pacific (2024) (Singapore)
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"The firm has an excellent level of knowledge and experience in dealing with difficult tax issues."Chambers Asia-Pacific (2024) (Singapore)
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"Rajah & Tann Singapore LLP handles a broad range of mandates, from cross-border tax advisory and tax controversy to goods and services, in addition to stamp duty and property tax."The Legal 500 Asia Pacific (2024) (Singapore)
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"Rajah & Tann Singapore has a well-established tax group, providing assistance with tax elements of cross-border transactions, inbound and outbound investments and tax disputes. The firm offers wide sector expertise, having experience in tax issues in the financial services, manufacturing and technology sectors. The team is also able to advise on the tax structuring of high-value transactions."Chambers Asia-Pacific (2024) (Singapore)
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"Gatmaytan Yap Patacsil Gutierrez & Protacio has top-notch tax lawyers with comparable exceptional academic and professional backgrounds. It also has an international linkage which is lacking in some of the domestic law firms, which we find very useful especially for issues involving cross-border transactions as well as transfer pricing.’The Legal 500 Asia Pacific (2024) (Philippines)
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"Assegaf Hamzah & Partners covers a full spectrum of contentious and non-contentions tax and customs issues. Advising domestic and international clients on a range of matters including transactions, the firm is well-versed on judicial review requests to the Supreme Court, transfer pricing and investment structuring."The Legal 500 Asia Pacific (2024) (Indonesia)
Excellent tax team, recognised as a leading practice amongst peers and the industry alike.”
Our Tax Team
Co-Head, South Asia Desk
