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Southeast Asia and the Regional Headquarters: summary

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Singapore has become the leading location for regional headquarters in Asia, with about 4,200 regional offices according to an EY study of 2019, because it combines connectivity, talent, legal certainty, integrity and a corporate tax rate of 17 per cent with incentives that the Economic Development Board has offered since the 1980s. The global minimum tax applied in Singapore from 2025 has reduced the value of concessionary rates for large groups and shifted competition towards grants, refundable credits and the quality of the local environment. ASEAN has removed most tariffs on goods traded within the region and launched its Economic Community in 2015, while services, investment, licensing and the movement of people remain largely subject to national rules. Singapore's tax agreements with around 100 jurisdictions, its investment treaties and its role as a seat of arbitration allow groups to hold and protect their regional investments through Singapore companies, provided that these companies have real substance under the anti-abuse rules of the Multilateral Instrument. The main regional risks, from political upheaval and currency crises to corruption and organised fraud, require structuring, contractual protection and due diligence that the regional headquarters in Singapore are expected to design and supervise.

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.

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SingaporeIQ is edited by Dr Alexander Ressos, an international business lawyer with more than 15 years of local experience in Singapore as a permanent resident, a Singapore registered foreign lawyer and managing partner of a Singapore foreign law practice. In addition to significant experience in cross-border investments and transactions, UHNWI private client work and sanctions/export controls, Dr Ressos has extensive experience in cross-border business and in crypto and digital-asset projects in Singapore, drawn from more than 700 projects since 2017.

If you are planning a company incorporation, an investment, a holding structure or a market entry through Singapore, you can reach Dr Ressos directly at [email protected]. Singapore law advice is provided by KGP Legal LLC, a licensed firm of Singapore advocates and solicitors. Dr Ressos and his team facilitate the full range of Singapore legal, compliance and company administration services, including company incorporation, corporate transactions, commercial contracts, crypto and digital assets, financial regulatory work and dispute resolution, including litigation in the Singapore courts. For legal, tax and fiduciary services in Switzerland, see helveticaregister.com.