Author Archives: Luca

Commentary: Reinforcing the Integrity of Arbitration – Lessons from DJP and others v DJO [2025] SGCA(I) 2

It is a moot point to say that Singapore is one of the most arbitration-friendly jurisdictions in the world. The Singapore courts have, on numerous occasions, upheld key principles such as freedom of contract, party autonomy, and the New York Convention (1958). It is also well established that Singapore’s judiciary adheres to a policy of […]

Moving Forward: Thailand’s Entertainment Complex Act Set to Boost Tourism and Economic Growth

In a decisive move that could reshape Thailand’s economic landscape, the Cabinet, under the leadership of Prime Minister Paetongtarn Shinawatra, approved the modified draft Entertainment Complex Act on March 27, 2025. Designed to attract foreign investment, enhance tourism, and generate long-term national revenue, this landmark legislation marks a strategic pivot toward reviving the nation’s “fun […]

Asset Diversion Structures for Tax Deferral and Wealth Management

Introduction High-net-worth individuals (HNWIs) and corporate clients often seek sophisticated structures to defer taxes and optimize wealth management across jurisdictions. “Asset diversion” structures refer to legal vehicles that redirect or hold assets – such as investment portfolios, business proceeds, or family wealth – under special entities or contracts, thereby altering the timing and manner of […]

Criminal Litigation in Thailand: A Comprehensive Overview

Criminal litigation in Thailand involves a multi-stage process governed by the Thai Criminal Procedure Code and related laws. This overview provides legal professionals, general readers, and foreign defendants with an accessible yet authoritative guide to the key stages, timelines, and roles in Thai criminal proceedings. Recent legal reforms – such as those concerning digital evidence […]

Capital Gains Tax Exemptions for ASEAN-Listed Securities

Capital Gains Tax Treatment in ASEAN Stock Markets Most ASEAN countries either exempt capital gains on stock market investments or levy only minimal transaction taxes instead of a traditional capital gains tax. For example, Singapore and Malaysia do not impose capital gains tax on shares – profits from selling stocks are generally not taxable in […]

Shaping Legacies: Wealth Structuring & Legacy Planning in 2025

An Exclusive Invitation-Only Event by Mahanakorn Partners Group (MPG) Mahanakorn Partners Group (MPG) is pleased to invite you to Shaping Legacies: Wealth Structuring & Legacy Planning in 2025, an exclusive luncheon designed for high-net-worth individuals, investors, business leaders, and family offices looking to optimize their wealth strategies and ensure a lasting legacy for future generations. […]