Chambers Global Practice Guide: Corporate Tax 2026 – Singapore chapter by Drew & Napier

14 Apr 2026

Tax & Private Client Services Director Yang Shi Yong authored the Singapore chapter of the Chambers Global Practice Guide: Corporate Tax 2026.

The chapter provides an overview of Singapore’s corporate tax framework, including corporate structures, tax residence, and applicable tax rates. It also examines the corporate tax regime, covering the taxation of profits, availability of incentives, loss relief, and the treatment of capital gains.

It further explores key areas such as the taxation of inbound investments and foreign income, transfer pricing considerations, and anti-avoidance provisions. In addition, the chapter discusses audit practices by the Inland Revenue Authority of Singapore, as well as Singapore’s implementation of international tax developments, including BEPS measures, minimum effective tax rules, and evolving approaches to digital economy taxation.

Please click here to read the full chapter.

Reproduced with permission from Chambers Global Practice Guides. This article was first published in Chambers: Corporate Tax 2026 Singapore chapter, (published in March 2026; contributing editor: Devon M. Bodoh). For further information, please visit Chambers and Partners website.