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Articles and Views

Latest thoughts and updates on financial developments by CCS specialists.


Formulating Management Charges Policy

Historically, intra-group services have often been charged using a standard approach, i.e. by means of a (net) cost-based remuneration method, mostly with a relatively modest markup of only 5%. This was often done more for ...


Goods and Services Tax

GST for Imported Goods and Services

In the recent Budget 2021, it was announced that with effect from 1 January 2023, the scope of GST will be widened to cover the importation of low-value goods via ...


LOOKING FORWARD TO A POST PANDEMIC WORLD

The Singapore Budget Webinar 2021, jointly organized by Complete Corporate Services (“CCS”) and Moore Stephens LLP was successfully concluded on 23 February 2021. Prominent guest speakers included Mr. James Cheo (Chief ...


An Overview of a Singapore Variable Capital Company

  In the last article, we have explored why the Variable Capital Company (“VCC”) is drawing so much ...


Variable Capital Company – Why the Hype? 

“The introduction of this corporate structure, known as the variable capital company or VCC, will be a game changer for Singapore’s fund management industry” according to Second Minister for Finance Ms. Indranee ...