Singapore has been agile in refining its support for companies investing in the acquisition, development, enhancement and exploitation of intellectual property rights, which is the key to innovation in the digitalised economy of the future.
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A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
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