Singapore: Corporate and Company Law

The Monetary Authority of Singapore has launched a consultation proposing a new Protected Cell Company structure designed to lower barriers in the alternative risk transfer market. This framework would allow assets and liabilities to be segregated into individual cells while remaining under a single entity, offering a more cost-efficient alternative to establishing separate special purpose vehicles for each risk programme.

The Singapore government brought the Income Tax (Refundable Investment Credits) Regulations 2025 (S 577/2025) into force on 1 September, which introduce tax credits of up to 50% for qualifying business investments under the Global Anti-Base Erosion (GloBE) Rules of the OECD/G20 Pillar Two framework.

The Monetary Authority of Singapore (MAS) issued, on 8 April, a consultation paper in respect of proposed amendments to its anti-money laundering and countering...