Thought Leadership & Appearances
Written commentary, published contributions and speaking engagements.
First-Party Writing
Selective, material commentary: written, not curated.
Malaysia's Budget 2027, tabled on 9 October 2026, revamps the Global Services Hub (GSH) incentive for applications received by MIDA from 1 January 2027: 5% on GSH income for new companies (for existing hubs, 5% on income above a prescribed baseline income), renewable in five-year
In the Budget 2027 speech on 9 October 2026, Prime Minister and Finance Minister Anwar Ibrahim said a multi-family office (MFO) model will be introduced in the Forest City Special Financial Zone, allowing licensed fund managers to serve several families, including approved single
The first week of October brought a cluster of product launches aimed at Singapore treasuries and investors. On 1 October Maybank Asset Management Singapore made the tokenised share class of its SGD money market fund available through the Synthesys distribution network. On 6 Octo
Speaking at the Wealth Management Institute's Global-Asia Family Office Summit on 5 October 2026, Deputy Prime Minister and MAS Chairman Gan Kim Yong reported progress on private bank onboarding. Nearly half of the new accounts opened by Private Banking Industry Group member bank
At the Wealth Management Institute's Global-Asia Family Office Summit on 5 October 2026, Deputy Prime Minister and MAS Chairman Gan Kim Yong said MAS is reviewing the designated investments list for the section 13O and 13U schemes, after single family offices asked for more flexi
On 2 October 2026, the Philippine Department of Finance (DOF) announced that Singapore and the Philippines had concluded negotiations to modernise their 1977 Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income. The
Advance Ruling Summary No. 17/2026 (1 October 2026) concerns a group in which Company B transferred its customer contracts and customer relationships to an affiliated Company C under a business transfer agreement. Two questions arose: was the gain on transfer taxable, and what happened to the section 19B writing-down allowances that Company B had claimed?
IRAS issued the Third Edition of its e-Tax Guide Income Tax Treatment of Hybrid Instruments on 28 July 2025. Two 2026 advance ruling summaries show how IRAS applies that guidance in practice: Summary No. 12/2026 (6 August 2026) and Summary No. 19/2026 (1 October 2026). Both addressed instruments that had features of both debt and equity.
Elsewhere
Michael writes regularly on professional services, AI in advisory work and the economics of independent practice.
Press & Publications
Published contributions and interviews in the trade press.
Industry Forums
Recent Appearances
Selected perspective and historical commentary.
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