Our collection of resources based on what we have learned on the ground
Resources
Q&A
Is share capital required under Singaporean law?
- January 2013
- Free Access
The minimum paid-up capital (equivalent to share capital) is S$1 and the amount of this capital can be increased anytime after the incorporation of the company.
Q&A
What is a registered address for setting Singaporean company?
- January 2013
- Free Access
A physical address in Singapore (be that residential or commercial) must be provided as the registered address of the company. All premises must be approved for business use by the Urban Redevelopment Authority. However, a P.O. box cannot be used as ...
Q&A
How long does it take to register a company in Singapore?
- January 2013
- Free Access
Given that company registration can also be done through the online platform with Accounting and Corporate Regulatory Authority, it normallyt takes 1 to 2 days. If the application for registration shall be subject to reviews and approvals by other de...
Q&A
What should be disclosed during an annual general meeting in Singapore?
- January 2013
- Free Access
Directors of the company must disclose a true and fair view of the profit and loss accounts of the company to the shareholders. These accounts presented should be made up to a date not more than 6 months before the annual general meeting. For private...
Q&A
How will the new regulatory changes impact to Singaporean company law?
- January 2013
- Free Access
The recent regulatory changes are aiming to reducing regulatory burdens, compliance costs, providing greater flexibility to companies, improving corporate governance and bringing benefits to various stakeholder groups. These regulatory amendments are...
Q&A
Where should foreign-invested enterprise submit audited reports in Vietnam?
- January 2013
- Free Access
Within 90 days after the end of the fiscal year, Foreign Invested Enterprises (FIEs) need to prepare and submit audited reports to three different government departments: Provincial Department of Planning and Investment (DPI) or Provincial-level E...
Q&A
In which cases expenditures that otherwise fully meet deductible conditions are ...
- January 2013
- Free Access
Non-deductible expenditures - specific cases: Expenditures related to the value of loss caused by natural disaster, epidemic, fire and other unforeseen circumstances without any compensation; Expenses for raw materials, supplies, fuel, energy and...
Q&A
What are the general accounting treatments on tax year in Vietnam?
- January 2013
- Free Access
The current corporate income tax regulations provide that the basis period for the tax year can be either the calendar or fiscal year. The maximum length for a single tax year is 15 months; any period of time that is more than 15 months should be sep...
Q&A
What are the general accounting treatments on loss carry forward in Vietnam?
- January 2013
- Free Access
When a tax finalization report for the fiscal year is done, the company should determine the losses and transfer all to the following year. Losses must be carried forward in a consecutive manner and should not exceed 5 years. Losses in a different qu...
Q&A
What are the major taxes that are most relevant to foreign-invested entities in ...
- January 2013
- Free Access
The major taxes are as follows: Corporate income tax Dividend distribution tax Minimum alterative tax Value-added tax Central sales tax Goods and services tax Customs duty Excise duty (CENVAT) service tax Capital gains tax Wealth tax Wit...
Q&A
How is corporate income tax levied under Indian laws?
- January 2013
- Free Access
Corporate income tax is levied against the income or profit made by a corporation in accordance to Income Tax Act. There is the divsion between domestic and foreign corporations, where all foreign-invested corporations, except liaison offices (since ...
Q&A
What is dividend distribution tax under Indian law?
- January 2013
- Free Access
It is a tax levied when dividend is distributed and against the distributing company, not its shareholders and the tax rate is 16.22 percent.
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