Welcome to the 4th issue of the Dentons Rodyk Reporter in 2022.

The Dentons Rodyk Reporter is a compendium of commentaries produced and published by Dentons Rodyk Academy. Articles and updates on the latest developments in the law and industry practices are conveniently categorised in the following specialist bulletins. Please click on the links to read the articles. 

Business Bulletin

• Singapore launches world’s first Artificial Intelligence governance self-test
• Crisis breeds cartels: The return of competition law dawn raids
• Proposed Legislative Amendments by ACRA to ensure Corporate Regulatory Environment remains competitive and robust
• Singapore: Exemption of connected fund managers under the Singapore Code on Take-overs and Mergers
• The implications of diversifying residency & citizenship from a Singapore-based legal eagle’s viewpoint
• New Codes of Practice for Online Safety in Singapore
• The EU Carbon Border Adjustment Mechanism: Why it should matter to Asian exporters
• GEY V CIT [2022] SGITBR – Definition of plant under the Income Tax Act 1947

IP Edge

• Overview on Digital Assets Regulations in SEA
• Fund-raising document landscape in USA, Germany and Singapore

Starboard

• Starboard: Draft Convention on the effect of judicial sales of vessels approved by UNCITRAL
• Starboard: Global maritime centre competition

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GEY V CIT [2022] SGITBR – Definition of plant under the Income Tax Act 1947

September 12, 2022

Singapore: In the recent decision of GEY v Comptroller of Income Tax [2022] SGITBR 1, the Income Tax Board of Review gave further clarification on the definition of “plant” under the Income Tax Act 1947. The decision concerned whether an asset fell within the definition of “plant”, which would allow the company to claim capital allowances and enable depreciation of the asset.

The EU Carbon Border Adjustment Mechanism: Why it should matter to Asian exporters

September 6, 2022

Singapore: The EU Carbon Border Adjustment Mechanism which kicks in on January 2023 will target importers of iron and steel, cement, fertilisers, aluminium, and electricity generation by levying a border tariff on goods manufactured outside of the EU. The CBAM will indirectly impact Asian exporters who will need to calculate, monitor, report and eventually offset their carbon emissions as well as address GHG emissions in the entire supply chain.

Starboard: Global maritime centre competition

July 20, 2022

Singapore: In the recently published Xinhua-Baltic International Shipping Centre Development Index Report 2022, Singapore was named as the top spot as a global maritime centre for the ninth consecutive year.

Starboard: Draft Convention on the effect of judicial sales of vessels approved by UNCITRAL

July 20, 2022

Singapore: The United Nations Commission on International Trade Law approved on 30 June 2022 a draft Convention on the effects of judicial sales. The draft Convention will now be put to the United Nations General Assembly to consider signature. Readers of Starboard should note some of the key aims and features of the draft Convention.

New Codes of Practice for Online Safety in Singapore

July 18, 2022

Singapore: To address the risks of harmful online content, the Ministry of Communications and Information (MCI) has been considering two (2) new codes of practices, namely: the Code of Practice for Online Safety (CPOS) and the Content Code for Social Media Services (CCSMS).

Fund-raising document landscape in USA, Germany and Singapore

July 14, 2022

Singapore: The authors, from Dentons’ firms in Singapore and Germany, seek to provide a cross-border comparison of equity-related transactions documents often used in fund-raising transactions in USA, Germany and Singapore. The authors hope this can provide initial guidance to investors and founders of early-stage entities to better understand the legal documentation involved in an investment transaction in each of these countries.

The implications of diversifying residency & citizenship from a Singapore-based legal eagle’s viewpoint

July 13, 2022

Singapore: This article summarizes some of the issues that arise when a person decides to migrate from one jurisdiction to another, or obtains a new citizenship or permanent residence status in a new jurisdiction. It includes tax, immigration, employment, family succession and inheritance, as well as potential issues relating to divorce and matrimonial issues.

Overview on Digital Assets Regulations in SEA

July 7, 2022

Singapore: Digital assets investments in South-East Asia are expected to further increase. Demand for digital assets will likely cut across all wealth and demographic sectors. The regulatory frameworks in SEA for digital assets are still maturing. In this article, we provide an update on the regulatory frameworks in Cambodia, Myanmar, Thailand and Vietnam.

Singapore: Exemption of connected fund managers under the Singapore Code on Take-overs and Mergers

July 5, 2022

Singapore: The conduct of the takeover is a highly regulated activity and is principally governed by the Singapore Code on Take-overs and Mergers, issued by the Securities Industry Council of Singapore (SIC). This article examines the “Exempt Fund Manager” regime that was introduced by the SIC, and provides an overview of the scope of this exemption regime and its implications on financial advisers in a large financial group.

Proposed Legislative Amendments by ACRA to ensure Corporate Regulatory Environment remains competitive and robust

June 7, 2022

Singapore: The Accounting and Corporate Regulatory Authority (ACRA), being the statutory board that regulates business registration, financial reporting, public accountants, and corporate service providers, is in the process of obtaining feedback from the public on proposed amendments to the Companies Act 1967 (Companies Act), Accounting and Corporate Regulatory Authority Act 2004 (ACRA Act) and a new Corporate Service Providers Bill (CSP Bill).

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