Singapore Implements Refundable Investment Credit Framework
September 30, 2025
On 1 September 2025, the Singapore Ministry of Finance officially gazetted the Income Tax (Refundable Investment Credits) Regulations 2025 (RIC Regulations), a subsidiary legislation which came into immediate effect and provide expanded clarity on the implementation of the Refundable Investment Credit (RIC) scheme.
Executive Director Remuneration in the FTSE 350 - Market Data and the 2025 AGM Season
September 25, 2025
This report provides the latest market data and trends on executive director remuneration in the FTSE 350.
Indonesia’s PER 15 of 2025: Clarifying Criteria for E-Commerce Income Tax Collector
September 24, 2025
Indonesia's PER 15 provides procedures for collection, deposit, and reporting of Article 22 Income Tax on e-commerce income earned by domestic traders
Beyond Compliance: How the Strategic Tax Centre Is Redefining Tax Management
September 24, 2025
A&M's Strategic Tax Centre elevates tax management to a proactive, insight-driven process to understand the impact of change before it hits the P&L.