Our expert insights

GST considerations for digitised goods and services

Global e-commerce has been growing, on average, 20% each year and revenue in the Singapore "digitised goods" (e.g. digital video, digital music, digital games) market amounted to SGD406.3 million in...

Are investment funds shortchanged by the exemption from consolidation with more efforts and disclosures required by fair value accounting?

29 January 2016   By Chee Wee Lock, Partner (Funds Practice) and Industry Leader (Professional & Business Services), RSM Singapore - taken from RSM Reporting - Issue...

Your guide to investing in UK real estate

Article by Adrian Benosiglio, RSM (United Kingdom).   Overseas investors continue to look to the UK as an attractive location to invest. But what are the key tax implications?

Significant impact for residential property owners in the United Kingdom

Article by Adrian Benosiglio, RSM (United Kingdom).   The Summer Budget released in July 2015 has brought a number of measures, which will impact on the real estate sector in the United...

Managing the costs of compliance in Singapore

Singapore’s status as a premier financial hub places it at the crossroads of increasing capital flows between developed economies and re-emergent markets. While fund managers seek to ride this wave...

GST input tax claims for mixed real estate developments

GST-registered real estate developers of a mixed development (e.g. commercial and residential) may face the risk of higher compliance cost because of incorrect GST treatments for such projects. As...

MAS finalises risk-based capital adequacy requirements for licensed fund management companies

On 2 April 2013, the Monetary Authority of Singapore (MAS) issued the Notice on Risk-based Capital Adequacy Requirements for Holders of Capital Markets Services Licences ("Notice") to expand the...

Seven reasons why fund managers invest in Singapore

Despite a turbulent 2014, fund managers and sector analysts have expressed confidence in the resilience of Singapore’s investment environment for the future.The recent growth spurt in Singapore has...

MAS implements enhanced regulatory regime for fund management companies

The implementation of an Enhanced Regulatory Regime ("ERR") for fund management companies ("FMCs") was announced by the Monetary Authority of Singapore ("MAS") on 6 August 2012. This formalises...

Page 5 of 5

Array
(
    [0] => D:\WEB\RSMSingapore\index.php
    [1] => D:\WEB\RSMSingapore\includes\defines.php
    [2] => D:\WEB\RSMSingapore\includes\framework.php
    [3] => D:\WEB\RSMSingapore\libraries\import.legacy.php
    [4] => D:\WEB\RSMSingapore\libraries\platform.php
    [5] => D:\WEB\RSMSingapore\libraries\loader.php
    [6] => D:\WEB\RSMSingapore\libraries\legacy\error\error.php
    [7] => D:\WEB\RSMSingapore\libraries\joomla\log\log.php
    [8] => D:\WEB\RSMSingapore\libraries\joomla\log\entry.php
    [9] => D:\WEB\RSMSingapore\libraries\joomla\date\date.php
    [10] => D:\WEB\RSMSingapore\libraries\cms.php
    [11] => D:\WEB\RSMSingapore\libraries\vendor\autoload.php
    [12] => D:\WEB\RSMSingapore\libraries\vendor\composer\autoload_real.php
    [13] => D:\WEB\RSMSingapore\libraries\vendor\composer\ClassLoader.php
    [14] => D:\WEB\RSMSingapore\libraries\vendor\composer\autoload_namespaces.php
    [15] => D:\WEB\RSMSingapore\libraries\vendor\composer\autoload_psr4.php
    [16] => D:\WEB\RSMSingapore\libraries\vendor\composer\autoload_classmap.php
    [17] => D:\WEB\RSMSingapore\libraries\vendor\composer\autoload_files.php
    [18] => D:\WEB\RSMSingapore\libraries\vendor\ircmaxell\password-compat\lib\password.php
    [19] => D:\WEB\RSMSingapore\libraries\cms\class\loader.php
    [20] => D:\WEB\RSMSingapore\libraries\classmap.php
    [21] => D:\WEB\RSMSingapore\libraries\fof\include.php
    [22] => D:\WEB\RSMSingapore\libraries\fof\autoloader\fof.php
    [23] => D:\WEB\RSMSingapore\libraries\cms\error\page.php
    [24] => D:\WEB\RSMSingapore\libraries\cms\version\version.php
    [25] => D:\WEB\RSMSingapore\configuration.php
    [26] => D:\WEB\RSMSingapore\libraries\joomla\factory.php
    [27] => D:\WEB\RSMSingapore\libraries\cms\application\cms.php
    [28] => D:\WEB\RSMSingapore\libraries\joomla\application\web.php
    [29] => D:\WEB\RSMSingapore\libraries\joomla\application\base.php
    [30] => D:\WEB\RSMSingapore\libraries\vendor\joomla\application\src\AbstractApplication.php
    [31] => D:\WEB\RSMSingapore\libraries\vendor\psr\log\Psr\Log\LoggerAwareInterface.php
    [32] => D:\WEB\RSMSingapore\libraries\cms\application\site.php
    [33] => D:\WEB\RSMSingapore\libraries\joomla\input\input.php
    [34] => D:\WEB\RSMSingapore\libraries\joomla\filter\input.php
    [35] => D:\WEB\RSMSingapore\libraries\vendor\joomla\registry\src\Registry.php
    [36] => D:\WEB\RSMSingapore\libraries\joomla\application\web\client.php
    [37] => D:\WEB\RSMSingapore\libraries\joomla\uri\uri.php
    [38] => D:\WEB\RSMSingapore\libraries\vendor\joomla\uri\src\Uri.php
    [39] => D:\WEB\RSMSingapore\libraries\vendor\joomla\uri\src\AbstractUri.php
    [40] => D:\WEB\RSMSingapore\libraries\vendor\joomla\uri\src\UriInterface.php
    [41] => D:\WEB\RSMSingapore\libraries\vendor\joomla\uri\src\UriHelper.php
    [42] => D:\WEB\RSMSingapore\libraries\joomla\event\dispatcher.php
    [43] => D:\WEB\RSMSingapore\libraries\joomla\object\object.php
    [44] => D:\WEB\RSMSingapore\libraries\cms\application\helper.php
    [45] => D:\WEB\RSMSingapore\libraries\joomla\session\session.php
    [46] => D:\WEB\RSMSingapore\libraries\joomla\session\storage.php
    [47] => D:\WEB\RSMSingapore\libraries\joomla\session\storage\database.php
    [48] => D:\WEB\RSMSingapore\libraries\joomla\input\cookie.php
    [49] => D:\WEB\RSMSingapore\libraries\joomla\database\driver.php
    [50] => D:\WEB\RSMSingapore\libraries\joomla\database\database.php
    [51] => D:\WEB\RSMSingapore\libraries\joomla\database\driver\mysqli.php
    [52] => D:\WEB\RSMSingapore\libraries\joomla\database\query\mysqli.php
    [53] => D:\WEB\RSMSingapore\libraries\joomla\database\query.php
    [54] => D:\WEB\RSMSingapore\libraries\joomla\database\query\limitable.php
    [55] => D:\WEB\RSMSingapore\libraries\vendor\joomla\registry\src\AbstractRegistryFormat.php
    [56] => D:\WEB\RSMSingapore\libraries\vendor\joomla\registry\src\Format\Json.php
    [57] => D:\WEB\RSMSingapore\libraries\vendor\joomla\registry\src\Format\Ini.php
    [58] => D:\WEB\RSMSingapore\libraries\joomla\user\user.php
    [59] => D:\WEB\RSMSingapore\libraries\joomla\user\wrapper\helper.php
    [60] => D:\WEB\RSMSingapore\libraries\cms\component\helper.php
    [61] => D:\WEB\RSMSingapore\libraries\joomla\cache\cache.php
    [62] => D:\WEB\RSMSingapore\libraries\joomla\cache\controller.php
    [63] => D:\WEB\RSMSingapore\libraries\joomla\filesystem\path.php
    [64] => D:\WEB\RSMSingapore\libraries\joomla\cache\controller\callback.php
    [65] => D:\WEB\RSMSingapore\libraries\joomla\cache\storage.php
    [66] => D:\WEB\RSMSingapore\libraries\joomla\cache\storage\file.php
    [67] => D:\WEB\RSMSingapore\libraries\cms\plugin\helper.php
    [68] => D:\WEB\RSMSingapore\libraries\joomla\access\access.php
    [69] => D:\WEB\RSMSingapore\libraries\joomla\utilities\arrayhelper.php
    [70] => D:\WEB\RSMSingapore\libraries\joomla\language\language.php
    [71] => D:\WEB\RSMSingapore\language\en-GB\en-GB.localise.php
    [72] => D:\WEB\RSMSingapore\plugins\system\admintools\admintools.php
    [73] => D:\WEB\RSMSingapore\libraries\f0f\include.php
    [74] => D:\WEB\RSMSingapore\libraries\f0f\autoloader\fof.php
    [75] => D:\WEB\RSMSingapore\libraries\f0f\less\less.php
    [76] => D:\WEB\RSMSingapore\libraries\joomla\filesystem\file.php
    [77] => D:\WEB\RSMSingapore\libraries\joomla\filesystem\wrapper\path.php
    [78] => D:\WEB\RSMSingapore\plugins\system\admintools\admintools\main.php
    [79] => D:\WEB\RSMSingapore\libraries\cms\plugin\plugin.php
    [80] => D:\WEB\RSMSingapore\libraries\joomla\event\event.php
    [81] => D:\WEB\RSMSingapore\plugins\system\admintools\admintools\core.php
    [82] => D:\WEB\RSMSingapore\administrator\components\com_admintools\models\storage.php
    [83] => D:\WEB\RSMSingapore\libraries\joomla\model\model.php
    [84] => D:\WEB\RSMSingapore\libraries\legacy\model\legacy.php
    [85] => D:\WEB\RSMSingapore\plugins\system\admintools\admintools\pro.php
    [86] => D:\WEB\RSMSingapore\administrator\components\com_admintools\helpers\ip.php
    [87] => D:\WEB\RSMSingapore\plugins\system\jce\jce.php
    [88] => D:\WEB\RSMSingapore\plugins\system\nnframework\nnframework.php
    [89] => D:\WEB\RSMSingapore\plugins\system\modulesanywhere\modulesanywhere.php
    [90] => D:\WEB\RSMSingapore\plugins\system\jux_megamenu\jux_megamenu.php
    [91] => D:\WEB\RSMSingapore\plugins\system\regacymailing\regacymailing.php
    [92] => D:\WEB\RSMSingapore\plugins\system\directalias\directalias.php
    [93] => D:\WEB\RSMSingapore\plugins\system\cp\cp.php
    [94] => D:\WEB\RSMSingapore\plugins\system\logout\logout.php
    [95] => D:\WEB\RSMSingapore\plugins\system\debug\debug.php
    [96] => D:\WEB\RSMSingapore\plugins\system\log\log.php
    [97] => D:\WEB\RSMSingapore\plugins\system\remember\remember.php
    [98] => D:\WEB\RSMSingapore\plugins\system\highlight\highlight.php
    [99] => D:\WEB\RSMSingapore\plugins\system\sef\sef.php
    [100] => D:\WEB\RSMSingapore\libraries\cms\menu\menu.php
    [101] => D:\WEB\RSMSingapore\libraries\cms\menu\site.php
    [102] => D:\WEB\RSMSingapore\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [103] => D:\WEB\RSMSingapore\libraries\joomla\user\helper.php
    [104] => D:\WEB\RSMSingapore\libraries\cms\router\router.php
    [105] => D:\WEB\RSMSingapore\libraries\cms\router\site.php
    [106] => D:\WEB\RSMSingapore\libraries\joomla\string\string.php
    [107] => D:\WEB\RSMSingapore\libraries\vendor\joomla\string\src\String.php
    [108] => D:\WEB\RSMSingapore\libraries\vendor\joomla\string\src\phputf8\utf8.php
    [109] => D:\WEB\RSMSingapore\libraries\vendor\joomla\string\src\phputf8\mbstring\core.php
    [110] => D:\WEB\RSMSingapore\libraries\vendor\joomla\string\src\phputf8\substr_replace.php
    [111] => D:\WEB\RSMSingapore\libraries\vendor\joomla\string\src\phputf8\strcasecmp.php
    [112] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\protect.php
    [113] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\cache.php
    [114] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\helper.php
    [115] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\parameters.php
    [116] => D:\WEB\RSMSingapore\plugins\system\modulesanywhere\helper.php
    [117] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\functions.php
    [118] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\tags.php
    [119] => D:\WEB\RSMSingapore\plugins\system\nnframework\helpers\text.php
    [120] => D:\WEB\RSMSingapore\libraries\cms\library\helper.php
    [121] => D:\WEB\RSMSingapore\libraries\joomla\document\document.php
    [122] => D:\WEB\RSMSingapore\libraries\joomla\document\html\html.php
    [123] => D:\WEB\RSMSingapore\libraries\joomla\application\route.php
    [124] => D:\WEB\RSMSingapore\components\com_content\router.php
    [125] => D:\WEB\RSMSingapore\libraries\cms\component\router\base.php
    [126] => D:\WEB\RSMSingapore\libraries\cms\component\router\interface.php
    [127] => D:\WEB\RSMSingapore\libraries\joomla\language\helper.php
    [128] => D:\WEB\RSMSingapore\components\com_content\content.php
    [129] => D:\WEB\RSMSingapore\components\com_content\helpers\route.php
    [130] => D:\WEB\RSMSingapore\components\com_content\helpers\query.php
    [131] => D:\WEB\RSMSingapore\libraries\legacy\controller\legacy.php
    [132] => D:\WEB\RSMSingapore\components\com_content\controller.php
    [133] => D:\WEB\RSMSingapore\components\com_content\views\category\view.html.php
    [134] => D:\WEB\RSMSingapore\libraries\legacy\view\category.php
    [135] => D:\WEB\RSMSingapore\libraries\legacy\view\legacy.php
    [136] => D:\WEB\RSMSingapore\components\com_content\models\category.php
    [137] => D:\WEB\RSMSingapore\libraries\legacy\model\list.php
    [138] => D:\WEB\RSMSingapore\libraries\joomla\table\table.php
    [139] => D:\WEB\RSMSingapore\libraries\joomla\observable\interface.php
    [140] => D:\WEB\RSMSingapore\libraries\joomla\table\interface.php
    [141] => D:\WEB\RSMSingapore\libraries\joomla\access\rules.php
    [142] => D:\WEB\RSMSingapore\libraries\joomla\access\rule.php
    [143] => D:\WEB\RSMSingapore\libraries\cms\language\multilang.php
    [144] => D:\WEB\RSMSingapore\libraries\legacy\categories\categories.php
    [145] => D:\WEB\RSMSingapore\components\com_content\helpers\category.php
    [146] => D:\WEB\RSMSingapore\components\com_content\models\articles.php
    [147] => D:\WEB\RSMSingapore\libraries\cms\helper\tags.php
    [148] => D:\WEB\RSMSingapore\libraries\cms\helper\helper.php
    [149] => D:\WEB\RSMSingapore\libraries\cms\pagination\pagination.php
    [150] => D:\WEB\RSMSingapore\plugins\content\gmapfp\gmapfp.php
    [151] => D:\WEB\RSMSingapore\plugins\content\advancedtwitterembeddedtweets\advancedtwitterembeddedtweets.php
    [152] => D:\WEB\RSMSingapore\plugins\content\rsform\rsform.php
    [153] => D:\WEB\RSMSingapore\plugins\content\loadmodule\loadmodule.php
    [154] => D:\WEB\RSMSingapore\plugins\content\joomla\joomla.php
    [155] => D:\WEB\RSMSingapore\plugins\content\contact\contact.php
    [156] => D:\WEB\RSMSingapore\plugins\content\pagebreak\pagebreak.php
    [157] => D:\WEB\RSMSingapore\plugins\content\pagenavigation\pagenavigation.php
    [158] => D:\WEB\RSMSingapore\plugins\content\vote\vote.php
    [159] => D:\WEB\RSMSingapore\components\com_gmapfp\models\gmapfp.php
    [160] => D:\WEB\RSMSingapore\administrator\components\com_rsform\helpers\rsform.php
    [161] => D:\WEB\RSMSingapore\administrator\components\com_rsform\helpers\config.php
    [162] => D:\WEB\RSMSingapore\administrator\components\com_rsform\helpers\version.php
    [163] => D:\WEB\RSMSingapore\libraries\cms\pathway\pathway.php
    [164] => D:\WEB\RSMSingapore\libraries\cms\pathway\site.php
    [165] => D:\WEB\RSMSingapore\libraries\legacy\application\application.php
    [166] => D:\WEB\RSMSingapore\templates\rsm\html\com_content\category\default.php
    [167] => D:\WEB\RSMSingapore\libraries\cms\html\html.php
    [168] => D:\WEB\RSMSingapore\libraries\cms\html\behavior.php
    [169] => D:\WEB\RSMSingapore\libraries\cms\html\jquery.php
    [170] => D:\WEB\RSMSingapore\libraries\joomla\environment\browser.php
    [171] => D:\WEB\RSMSingapore\libraries\cms\layout\helper.php
    [172] => D:\WEB\RSMSingapore\libraries\cms\layout\file.php
    [173] => D:\WEB\RSMSingapore\libraries\cms\layout\base.php
    [174] => D:\WEB\RSMSingapore\libraries\cms\layout\layout.php
    [175] => D:\WEB\RSMSingapore\templates\rsm\html\layouts\joomla\content\category_default.php
    [176] => D:\WEB\RSMSingapore\libraries\cms\html\content.php
    [177] => D:\WEB\RSMSingapore\templates\rsm\html\com_content\category\default_articles.php
    [178] => D:\WEB\RSMSingapore\libraries\cms\html\string.php
    [179] => D:\WEB\RSMSingapore\libraries\joomla\language\text.php
    [180] => D:\WEB\RSMSingapore\libraries\cms\pagination\object.php
    [181] => D:\WEB\RSMSingapore\templates\rsm\html\pagination.php
    [182] => D:\WEB\RSMSingapore\templates\rsm\index.php
    [183] => D:\WEB\RSMSingapore\libraries\cms\html\bootstrap.php
    [184] => D:\WEB\RSMSingapore\libraries\cms\module\helper.php
    [185] => D:\WEB\RSMSingapore\libraries\legacy\request\request.php
    [186] => D:\WEB\RSMSingapore\libraries\joomla\utilities\utility.php
    [187] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\modules.php
    [188] => D:\WEB\RSMSingapore\libraries\joomla\document\renderer.php
    [189] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\module.php
    [190] => D:\WEB\RSMSingapore\modules\mod_menu\mod_menu.php
    [191] => D:\WEB\RSMSingapore\modules\mod_menu\helper.php
    [192] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\footerblock.php
    [193] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\default_component.php
    [194] => D:\WEB\RSMSingapore\templates\system\html\modules.php
    [195] => D:\WEB\RSMSingapore\templates\rsm\html\modules.php
    [196] => D:\WEB\RSMSingapore\modules\mod_custom\mod_custom.php
    [197] => D:\WEB\RSMSingapore\templates\rsm\html\mod_custom\default.php
    [198] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\default_url.php
    [199] => D:\WEB\RSMSingapore\libraries\joomla\filter\output.php
    [200] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\default_urlf.php
    [201] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\bottom.php
    [202] => D:\WEB\RSMSingapore\modules\mod_breadcrumbs\mod_breadcrumbs.php
    [203] => D:\WEB\RSMSingapore\modules\mod_breadcrumbs\helper.php
    [204] => D:\WEB\RSMSingapore\templates\rsm\html\mod_breadcrumbs\default.php
    [205] => D:\WEB\RSMSingapore\modules\mod_sharethis\mod_sharethis.php
    [206] => D:\WEB\RSMSingapore\modules\mod_sharethis\helper.php
    [207] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\default.php
    [208] => D:\WEB\RSMSingapore\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [209] => D:\WEB\RSMSingapore\modules\mod_jux_megamenu\helper.php
    [210] => D:\WEB\RSMSingapore\components\com_members\router.php
    [211] => D:\WEB\RSMSingapore\components\com_rsform\router.php
    [212] => D:\WEB\RSMSingapore\libraries\cms\component\router\legacy.php
    [213] => D:\WEB\RSMSingapore\modules\mod_jux_megamenu\tmpl\default.php
    [214] => D:\WEB\RSMSingapore\modules\mod_search\mod_search.php
    [215] => D:\WEB\RSMSingapore\modules\mod_search\helper.php
    [216] => D:\WEB\RSMSingapore\components\com_search\router.php
    [217] => D:\WEB\RSMSingapore\templates\rsm\html\mod_search\default.php
    [218] => D:\WEB\RSMSingapore\templates\rsm\html\mod_menu\worldlocation.php
    [219] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\head.php
    [220] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\message.php
    [221] => D:\WEB\RSMSingapore\templates\rsm\html\layouts\joomla\system\message.php
    [222] => D:\WEB\RSMSingapore\libraries\legacy\response\response.php
    [223] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\helpers\helper.php
    [224] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\compat\compat3.php
    [225] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\classes\cpanel.php
    [226] => D:\WEB\RSMSingapore\libraries\cms\html\select.php
)