This case involved a foreign company, Beluga Chartering GmbH ("Beluga") that had both creditors and assets in Singapore. However, as it had not carried on business here, it had not been required to register as a branch.
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Beluga Chartering GmbH v Beluga Projects (Singapore) Pte Ltd & Anor  SGHC 60 (Singpapore, High Court, 12 March 2013)
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