Singapore has released minimum conditions for the new 15% concessionary tax rate (CTR) tier under the Development and Expansion Incentive (DEI), as well as updated conditions for the existing 5% and 10% CTR tiers.The updated requirements appear to be accessible for many companies looking to place strategic functions and activities in Singapore.Prior to discussions with relevant governmental authorities, companies will likely want to consider the DEI in their tax strategy and how these developments influence their overall incentive strategy.  The Singapore Economic Development Board (EDB)1 has released minimum conditions for the new 15% concessionary tax rate (CTR) tier2 under the...