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Shih Hui Lee on Muck Rack

Shih Hui Lee

As seen in: Bloomberg Law, Lexology, Bloomberg Tax, Global Compliance News, The Edge Singapore, Connect on Tech
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Articles

Singapore: Budget 2026 — Key Tax Updates | Insight | Baker McKenzie

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By Allen Tan, Dawn Quek, Shih Hui Lee
| Connect on Tech
In brief Singapore Budget 2026 focuses on adapting to rapidly shifting geopolitical and technological circumstances and, among others, aims to help businesses stay competitive while promoting the strategic adoption of Artificial Intelligence (AI). Singapore remains committed to implementing Pillar Two, and this is expected to also include the adoption of the recent Side-by-Side Package.
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Asia Pacific: Foreign-source income exemption changes in Hong Kong, Malaysia, and Singapore

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By Shih Hui Lee, Istee Cheah, Carrie Lui, Alison Tsang
| Global Compliance News
Share Share on Facebook Share on Twitter Email Published in Tax Notes International, 15 January 2024, p. 281 In an article published in Tax Notes International, Carrie Lui, Alison Tsang, Istee Cheah, Shih Hui Lee and Wenyu Wu discuss changes to the foreign-source income exemption (FSIE) regimes of Hong Kong, Malaysia and Singapore including as regards the treatment of certain foreign-source gains. Click here to access the full article.
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Singapore: Budget 2024 - key tax updates

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By Allen Tan, Dawn Quek, Shih Hui Lee, Jaclyn Ho, Jeremiah Soh
| Lexology Verified
In brief Singapore Budget 2024 seeks to provide a roadmap for Singapore's way forward in light of the uncertain global geopolitical and macroeconomic environment. Singapore has affirmed its plan to implement the Income Inclusion Rule (IIR) and domestic top-up tax (DTT) under Pillar 2 of the Base Erosion and Profit Shifting (BEPS) 2.0 initiative from 2025, in view of similar steps taken by major jurisdictions and those in the region.
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