Dentons Rodyk - Insights

Taxability of employment payments

Mon, 20 Apr 2026 00:00:00 GMT

Singapore: In this client alert, we offer insights into Singapore cases on the taxability of employment related payments, with particular focus on UZF v Comptroller of Income Tax. The cases underscore that substance, not form, and the capacity in which a payment is received are key to its tax treatment.

All that glitters is not listed: The case for private bonds

Thu, 09 Apr 2026 00:00:00 GMT

Singapore: In the era of rising interest rates and with geopolitical uncertainties causing jitters in the banking world, bonds are (and some would say, have always been) a viable option for businesses to attract capital. Given the stringent requirements which potential issuers are required to comply with to issue listed or retail bonds, issuing non-public, non-listed or non-retail bonds (referred to in this article as ‘private bonds’) to a select group of investors is becoming a feasible alternative.

Empowering women through succession planning – Why it matters more than ever

Tue, 10 Mar 2026 00:00:00 GMT

Singapore: Succession planning isn’t just about assets. It’s about empowerment, clarity, and peace of mind. As more women become primary decision makers, wealth creators, and even sole caregivers, succession planning is no longer a “nice to have” — it’s essential. Having a clear, thoughtful plan ensures that your intentions are respected and loved ones are protected.

Budget 2026 tax developments

Tue, 24 Feb 2026 00:00:00 GMT

Singapore: Singapore’s Budget 2026 affirms continued implementation of Pillar Two while introducing measures to sustain its competitiveness. In this client alert, we outline the key tax developments affecting multinational enterprises and high-net-worth individuals.

Singapore’s simplified insolvency programme 2.0: From pandemic measure to permanent architecture

Tue, 03 Feb 2026 00:00:00 GMT

Singapore: With effect from 29 January 2026, Singapore has replaced the temporary COVID era Simplified Insolvency Programme (SIP 1.0) with a permanent framework embedded within the Insolvency, Restructuring and Dissolution Act (IRDA). The revamped iteration (SIP 2.0) marks a clear transition: what began as emergency relief has now been absorbed into the core design of Singapore’s insolvency system for small and relatively straightforward cases. This update outlines the structural shifts introduced by SIP 2.0, and considers their broader implications for how small corporate distress is expected to be addressed going forward.

Dentons Rodyk Reporter Issue 01 (2026)

Wed, 14 Jan 2026 00:00:00 GMT

Singapore: Welcome to the 1st issue of the 2026 Dentons Rodyk Reporter.

Securing value in private equity M&A: Bespoke protections and W&I insurance insights

Wed, 14 Jan 2026 00:00:00 GMT

Singapore: Private equity investors bring unique priorities to M&A transactions, emphasizing speed, deal certainty, and a clean exit. This article explores bespoke contractual protections and the critical role of warranty and indemnity (W&I) insurance in aligning risk allocation with PE objectives, while addressing common coverage gaps and practical solutions. By adopting disciplined process management and early W&I engagement, PE clients can better secure value, minimize residual liabilities, and close deals with confidence.

A Privy Council reset for proving deceit without awareness

Tue, 13 Jan 2026 00:00:00 GMT

Singapore: In Credit Suisse Life (Bermuda) Ltd v Ivanishvili and others [2025] UKPC 53, the Board of the Privy Council held that “conscious awareness” of the representation is not a required element of deceit. This is especially significant for implied representations and concealed fraud, where a claimant may be influenced to act to its detriment through an induced assumption or belief, without giving conscious thought to the representation. This article explores the decision and considers its implications for Singapore law.

Cultural differences in international disputes

Tue, 06 Jan 2026 00:00:00 GMT

Singapore: Culture isn’t cosmetic – it shapes outcomes in cross border disputes. From contract interpretation to witness credibility, cultural context influences every stage of arbitration and mediation. This article explores how law and culture intersect, why tribunals must master both, and how the Singapore Convention strengthens relationship preserving solutions.

The subtle art of gifting

Tue, 30 Dec 2025 00:00:00 GMT

Singapore: The art of gifting begins with thoughtful legacy planning. Faraid, Wasiat, Hibah and nominations can safeguard your legacy.