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Indonesia; Singapore: Maritime Border Pact Signed

(Sept. 11, 2014) On September 3, 2014, Indonesia’s President Susilo Bambang Yudhoyono and Singapore’s Prime Minister Lee Hsien Loong witnessed the signing of the Treaty Between the Republic of Indonesia and the Republic of Singapore Relating to the Delimitation of the Territorial Seas of the Two Countries in the Eastern Part of the Strait of […]

Singapore: Guidance on Taxation of Property Developers Issued

(Mar. 11, 2013) On March 6, 2013, the Inland Revenue Authority of Singapore (IRAS) released information on the taxation of property developers; the information was in the form of an e-Tax Guide. (IRAS E-TAX GUIDE: INCOME TAX: TAXATION OF PROPERTY DEVELOPERS, IRAS website (Mar. 6, 2013); Daljit Kaur, Singapore: Taxation of Property Developers – Details, […]

Singapore: Challenge to Law on Homosexuality Permitted

(Aug. 27, 2012) In an August 21, 2012, decision, the Court of Appeal of Singapore ruled that a constitutional challenge, lodged against the Penal Code provision criminalizing male homosexuality, can go forward. (Tan Eng Hong v Attorney-General, 2012 SGCA 45, available from THE JURIST.) The ruling states that no decision was made on the merits […]

Singapore: Tax Rule Clarified

(June 5, 2012) Under Singapore's 2012 budget, company income gained by the sale of some equity investments, as of the beginning of June 2012, will not be subject to taxation. (Daljit Kaur, Singapore: Budget 2012: Non-Taxation of Gains from Equity Investments – Details (June 1, 2012), IBFD TAX RESEARCH PLATFORM, online subscription database.) The budget […]

Indonesia; Singapore: Airspace over Islands to Revert to Indonesia

(May 22, 2012) On May 16, 2012, an official from Singapore, Raj Kumar, stated that control of the airspace above the Indonesian Riau Islands could revert to Indonesia. Singapore has controlled that airspace since 1946, and Indonesia has been actively seeking to gain control since 1993. Kumar stated of the possible transfer of authority that […]

Singapore: Stamp Duty on Some Property Sales

(Feb. 25, 2010) On February 19, 2010, Singapore's Inland Revenue Authority issued a tax guide in electronic form on the imposition of a stamp duty on the seller of certain residential properties. The duty is to be paid only by those persons who sell properties that have been acquired on or after February 20, 2010, […]

Singapore: Two Bills Passed Amending Income Tax Act

(Dec. 9, 2009) The Parliament of Singapore passed the Income Tax (Amendment) (Exchange of Information) [EOI] Bill 2009 on October 19, 2009, and the Income Tax (Amendment) Bill 2009 on November 23, 2009. (Bill texts, Parliament of Singapore website, &, respectively (last visited Dec. 8, 2009).) The EOI bill provides for Singapore's implementation […]

China; Singapore: Cooperation Agreements Signed and Double Taxation Agreement Amended

(Sept. 16, 2009) The People's Republic of China (PRC) and Singapore signed two memoranda of understanding (MOU) on August 24, 2009. The two MOUs, on scientific and technological cooperation and on enhanced exchanges of civil servants for purposes of study visits, were inked during four days of high-level talks held in Singapore between the two […]

Singapore: Human Organ Transplant Act Amended

(Apr. 15, 2009) On March 24, 2009, Singapore's Parliament adopted a controversial amendment to the Human Organ Transplant Law that will permit reimbursement for altruistic living organ donations. The United States and the United Kingdom, among other countries, already have in place schemes for reimbursement. (Pearl Forss, S'pore to Allow Reimbursement for Altruistic Living Organ […]

Malaysia; Singapore: Court Rules in Maritime Dispute

(June 2, 2008) In a May 23, 2008, ruling of the International Court of Justice, Singapore has been accorded sovereignty over an island in the Straits of Singapore. The island, often called Pedra Branca but known in Malaysia as Pulau Batu Puteh, has a lighthouse and was the subject of a dispute between Singapore and […]