Knowledge Center

Singapore: Court of Appeal Clarifies that Parties’ Underlying Contract Remains First Port of Call for Contractor’s Entitlement to Payment under SOPA

The Court of Appeal has, in the context of the Building and Construction Industry Security of Payment Act, held that a contractor’s entitlement to submit a payment claim depends on the terms of the underlying contract: Shimizu Corporation v Stargood Construction Pte Ltd [2020] SGCA 37.

Singapore: How Can Contractors Seek Relief Under the COVID-19 (Temporary Measures) Act?

In our previous update, we examined the impact of the newly enacted COVID-19 (Temporary Measures) Act 2020 (“Act”) on the construction industry. To recap, the Act provides temporary relief to contractors who are unable to fulfil certain contractual obligations because of COVID-19 event(s).

Singapore: Prosecutorial Disclosure

The Singapore Court of Appeal has recently delivered its decision in the case of Muhammad Nabill bin Mohd Fuad v Public Prosecutor [2020] SGCA 25, significantly expanding the scope of the prosecution’s duty of disclosure to the defense in criminal proceedings.

Singapore: Income Tax Treatment of Digital Tokens

On 17 April 2020, the Inland Revenue Authority of Singapore (IRAS) published an e-Tax Guide titled “Income Tax Treatment of Digital Tokens” which provides guidance on the income tax treatment of transactions involving digital tokens.

Singapore: COVID-19 (Temporary Measures) Bill - A Multi-Pronged Legislative Response

The Ministry of Law has just released a draft of the COVID-19 (Temporary Measures) Bill which will address various matters arising on account of the COVID-19 situation.