Dentons Rodyk - Insights

China’s offshore trust rules: The 90-day window is only the beginning

Fri, 04 Sep 2026 00:00:00 GMT

Singapore: The 22 October 2026 deadline is driving a sharp increase in enquiries from Chinese families with offshore trusts as they assess their potential tax exposure and compliance obligations under China’s new offshore trust regime. Building on Dentons Rodyk’s earlier analysis of China’s Announcements No. 21 and No. 15, this article examines what comes next for families with China-linked offshore trusts as the initial 90-day regularisation window approaches.

Deepfakes and AI-generated content in Singapore: What legal recourse is available?

Thu, 27 Aug 2026 00:00:00 GMT

Singapore: As generative artificial intelligence (AI) becomes increasingly sophisticated, deepfakes and other AI-generated content can create highly realistic images, videos, and audio depicting people saying or doing things that never happened. For individuals whose image, likeness, or voice is used without consent, what legal recourse is available in Singapore?

Thailand’s Direct PPA pilot for data centres: What has changed since early 2026?

Fri, 14 Aug 2026 00:00:00 GMT

Singapore and Thailand: Thailand’s Direct Power Purchase Agreement pilot for data centres is moving from policy design towards implementation. This article reviews the principal developments since early 2026 and the issues that investors, developers and electricity users should continue to monitor.

Case update: Cator v Thynn [2026] EWHC 1045 (Ch) and its implications on Singapore Law

Mon, 03 Aug 2026 00:00:00 GMT

Singapore: The recently decided England and Wales High Court case Cator v Thynn [2026] EWHC 1045 (Ch) (Cator) considered two novel issues in trust law: first, whether a surrogate child is a “child” and/or “issue” in trust documentation; and second, whether a non-financial benefit can be a “benefit” in the context of the exercise of a power of advancement. In this article, we briefly explore the relevance of Cator and how these issues ought to be decided if, and when, they do eventually come before the Courts here.

The evolving role of protectors: Trust, tax and CRS implications after A v C

Mon, 03 Aug 2026 00:00:00 GMT

Singapore: The Privy Council's decision in A v C [2026] UKPC 11 provides important guidance on the powers and responsibilities of fiduciary protectors. This article analyses the decision and considers its practical implications for trustees, settlors and advisers, particularly in relation to trust governance, tax residence and CRS reporting.

Geopolitical uncertainty is prompting high-net-worth families to reassess asset allocation

Fri, 31 Jul 2026 00:00:00 GMT

Singapore: As geopolitical uncertainty continues to shape global markets, some high-net-worth families are reviewing their wealth structures and asset allocation strategies. Speaking to Lianhe Zaobao, Loh Kia Meng, COO and Co-Head of Dentons Rodyk's High Net Worth and Family Office practice, discusses why Singapore remains an attractive jurisdiction for long-term wealth planning and family office structures

China tax alert: New Individual Income Tax regime for Offshore Trusts (MOF and STA Announcement No. 21 and STA Announcement No. 15, 2026)

Thu, 30 Jul 2026 00:00:00 GMT

Singapore: The PRC Ministry of Finance and State Taxation Administration have introduced a comprehensive new tax reporting and compliance regime for offshore trusts through Announcements No. 21 and No. 15 of 2026. This alert analyses the new regime and provides practical guidance to help PRC families, trustees, private banks, insurers and wealth managers navigate the new compliance requirements.

Dentons’ take: China’s new offshore trust tax rules - What families, trustees, private banks and wealth advisers should do now

Thu, 30 Jul 2026 00:00:00 GMT

Singapore: China’s new announcements regarding offshore trust tax rules mark a significant development for China-linked wealth structures. In this article, Dentons Rodyk offers a practical perspective on what these changes may mean for families, trustees, private banks and wealth advisers as they navigate tax reporting, liquidity, succession and governance issues.

A new category for family offices: What MAS’ revised SFO framework changes

Tue, 28 Jul 2026 00:00:00 GMT

Singapore: The revised SFO framework represents a recalibration of Singapore's fund management licensing regime, recognising family offices as a distinct regulatory category. This article examines the key features of the new exemption framework and considers what the changes signal about Singapore's evolving regulatory approach to family offices.

Article on Model Law adoption

Thu, 16 Jul 2026 00:00:00 GMT

Singapore: First published on IWIRC News, this article considers Singapore’s proposed adoption of the UNCITRAL Model Law on Recognition and Enforcement of Insolvency-Related Judgments (MLRIJ). It examines what this development means for Singapore’s cross-border insolvency framework, and in particular whether the proposed adoption of the MLRIJ represents a new departure or the codification and strengthening of an approach already reflected in recent Singapore decisions.