Companies often provide stock options and share awards to employees as employment benefits. For expatriate employees planning on leaving Singapore, these unvested shares may result in additional tax liabilities. Deemed Exercise Rule Section 10(6) of the Income Tax Act 1947 provides for the “deemed exercise” rule. Under this rule, when a foreign employee ends their employment […]
Expatriates living in Singapore often own property, shares, or other investments in their home country or elsewhere overseas. For those who decide to sell any of these assets, an important question is whether any gains from the sale are subject to tax in Singapore. Section 10L Of The Income Tax Act 1947 Section 10L of […]
Companies often provide stock options and share awards to employees as employment benefits. For expatriate employees planning on leaving Singapore, these unvested shares may result in additional tax liabilities. Deemed Exercise Rule Section 10(6) of the Income Tax Act 1947 provides for the “deemed exercise” rule. Under this rule, when a foreign employee ends their employment […]
Living in Singapore offers expatriates access to a vibrant and growing art scene, supported by galleries, auction houses, and international art fairs. For some expats, artwork is more than a personal interest – it may also form part of a broader investment or wealth diversification strategy. While investing in art can be rewarding, it is […]