Perspective · Singapore
The Singapore perspective library.
Practical, decision-led legal insight for organisations, investors, institutions and private clients operating in or through Singapore.
Sustainable Aviation Fuel Levy in Singapore from 2027: Who Pays and What Contracts Need
The SAF levy in Singapore applies to passengers departing from 1 January 2027 on tickets sold from 1 October 2026, at S$1.00 to S$41.60 depending on destination band and cabin. Business jets…
Read insightChild Relocation Out of Singapore: How the Courts Decide
Child relocation in Singapore requires either the other parent's written consent or the court's permission where a custody order is in place. The court decides on the child's welfare alone. The primary…
Read insightCasino Control Act Changes 2026 and Gambling Regulation in Singapore
Gambling regulation in Singapore changed again on 21 September 2026, when the second tranche of the Casino Control (Amendment) Act 2024 took effect. The GRA can now approve casino gaming software, including…
Read insightDomain Name Disputes in Singapore: The SDRP, Cybersquatting and Court Options
A domain name dispute in Singapore over a .sg address is usually decided under SGNIC's Domain Name Dispute Resolution Policy. The complainant must show similarity to a name or mark it has…
Read insightInvestor-State Arbitration from Singapore: Structuring for Treaty Protection and Enforcing Awards
Investment treaty arbitration in Singapore lets a protected investor sue a host state for breaching a treaty, and lets award creditors register ICSID awards in the High Court. Singapore has investment agreements…
Read insightREITs in Singapore: Structure, Sponsor ROFR and the MAS Property Funds Rules
The S-REIT structure in Singapore splits a property portfolio between an independent trustee, a sponsor-owned manager and unitholders. MAS's Property Funds Appendix caps leverage at 50% with a 1.5 times interest cover…
Read insightIP Strategy for Singapore Startups: What to Protect First
A startup IP strategy in Singapore should spend in order: secure ownership through founder, employee and contractor assignments; register the trade mark for the name and core product; then file patents selectively…
Read insightFlipping to a Singapore Holding Company Before a VC Round
A Singapore holding company flip puts a new Singapore company at the top of a start-up group, usually by a share swap in which founders and investors exchange operating company shares for…
Read insightFounder Share Sales in Singapore: Capital Gain or Taxable Income?
Founder share sale tax in Singapore is often nil, because capital gains are not taxed. But proceeds become taxable income if the founder is trading in shares, or if part of the…
Read insightRegistering a Ship Under the Singapore Registry of Ships
Ship registration in Singapore is open to citizens, permanent residents and Singapore-incorporated companies. Foreign-owned companies need S$50,000 paid-up capital and a self-propelled ship of at least 1,600 GT, unless exempted. Provisional registration…
Read insightMaritime Liens and Priority Claims Against Ships in Singapore
Maritime liens in Singapore are limited to salvage, collision damage, crew and master's wages, master's disbursements and bottomry. They follow the ship through a sale and rank ahead of mortgages. Bunker suppliers,…
Read insightElectronic Bills of Lading in Singapore: TradeTrust and the ETA
Electronic bills of lading in Singapore have had statutory backing since 19 March 2021, when the Electronic Transactions Act adopted the UNCITRAL Model Law on Electronic Transferable Records. An eBL can now…
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