Tax News

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This publication aims to share bite-sized information and updates from Singapore and around the region.

Welcome to the December 2025 issue of Tax News. This publication aims to share bite-sized information and updates from Singapore and around the region.

Some of the updates in the period 1 October 2025 to 10 December 2025 include:

  • The Finance (Income Taxes) Act 2025 has been published.
  • New circular on Transfer Pricing Guidelines.
  • Classification of Foreign Entities for Singapore Income Tax Purposes.
  • OECD issued a 2025 update to the Model Tax Convention and its commentary.

Tax News

December 2025

(PDF of 250.02KB)

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