The Inland Revenue Authority of Singapore (IRAS) has updated its online guide covering the tax treatment of business expenses. The updated guide, dated 14 August 2015, provides details and examples on the deductibility of several expenses types for tax purposes, including: Donations; Employee equity-based remuneration; Expenses incurred before commencement of business; Interest adjustments to account for expenses related to non-income producing assets; Registration costs for patents, trademarks, designs and plant varieties; R&D expenditure; Statutory and regulatory expenses; and Several others. Click the following link for the Tax Treatment of Business Expenses guide on the IRAS website.