Singapore Cambodia Double Taxation Agreement Protocol Enters Force

Singapore and Cambodia's Second Protocol to their Double Taxation Agreement has entered into force on March 6, 2026. The protocol amends the agreement to incorporate Base Erosion and Profit Shifting standards and includes a new Article 28 on Entitlement of Benefits.

Mandatory GST InvoiceNow for All Businesses by April 2031

Singapore's Inland Revenue Authority (IRAS) will mandate all GST-registered businesses to use the InvoiceNow e-invoicing network by April 2031. This phased rollout, starting April 2028, aims to increase productivity and improve tax compliance through digital invoice submission. Transitional funding will be provided to offset onboarding costs.

Singapore-Taipei Tax Agreement Enters Force, Lowers Withholding Tax

Singapore and Taipei have entered into a new tax agreement that lowers withholding tax rates on cross-border income flows. This agreement, effective February 13, 2026, replaces a 1982 agreement and aims to enhance bilateral trade and investment.

The Merchant of Tennis, Inc. v. Superior Court - Court Opinion

The California Court of Appeal modified a prior opinion in The Merchant of Tennis, Inc. v. Superior Court, adding a sentence stating each side bears its own costs on appeal. This modification does not change the underlying judgment regarding the repayment clause in individual settlement agreements for installment sales.

SCJC Group Procedure Call for Evidence

The Scotland Civil Justice Council (SCJC) has issued a call for evidence regarding group procedure. This consultation seeks input from stakeholders on the current procedures and potential improvements. The deadline for submitting evidence was March 31, 2023.

SCJC Call for Evidence: Modes of Attendance Rules

The Scotland Civil Justice Council (SCJC) has issued a call for evidence regarding its rules on modes of attendance for court hearings. The consultation seeks feedback on the clarity of existing rules for in-person, virtual, and hybrid hearings, the process for requesting changes, and the impact of virtual hearings on access to and open justice.

SCJC Proposes Extending Protective Expenses Orders

The Scottish Civil Justice Council (SCJC) has opened a 12-week public consultation on proposals to extend the availability of Protective Expenses Orders (PEOs). PEOs are designed to allow individuals with limited financial means to access justice by covering their legal expenses in certain court cases.

SCJC Consultation on Simplified Fees for Officers of Court

The Scotland Civil Justice Council (SCJC) is consulting on a simplified table of fees for officers of court. The consultation period is 12 weeks and ends on August 22.

SCJC Consultation on Modernising Signet Order for Service

The Scottish Civil Justice Council (SCJC) is seeking feedback on a proposed new Order for Service to modernise the signet process. The consultation is open to the public, judiciary, legal profession, and court officers.

Executive Order 656: Statewide strategy for adults with profound autism

Massachusetts Governor Maura Healey issued Executive Order 656, establishing a statewide strategy to support adults with profound autism. This order aims to coordinate services and improve outcomes for this population within the Commonwealth.