Singapore: Apostille Convention Operatives in Singapore from 16 September 2021

20 September 2021

The Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents, signed at The Hague on 5 October 1961 (also known as the “Apostille Convention”), which replaces the legalization of foreign public documents (such as court documents, official certificates, and identity documents; etc.) with a simplified one-step process, was introduced in Singapore on 16 September 2021. […]

Hong Kong: Updated Guidance on Tax Residence of Companies, Permanent Establishment and Transfer Pricing during COVID-19 Pandemic

18 August 2021

The Hong Kong Inland Revenue Department (“IRD”) has recently provided some guidance on its approach to tax issues relating to tax residency, permanent establishment and transfer pricing arising from the COVID-19 pandemic.  We briefly summarize here below the guidance issued by the IRD. Tax Residence of Companies Since the Covid-19 pandemic has restricted international travel, […]