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Singapore Releases New Guidance on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)

11 April 2025

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Approved Changes

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Singapore

The Inland Revenue Authority of Singapore has released new presentations providing guidance on the Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT). The first module covers the scope and charging provisions. --- e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT) IRAS' GloBE Rules and DTT e-Learning offers online learning opportunities to help corporate taxpayers learn about Singapore's Multinational Enterprise Top-up Tax (MTT) and DTT, and assist in-scope multinational enterprise (MNE) groups to comply with MTT and DTT. Note: All videos will be launched in a new window on YouTube. e-Learning Videos on GloBE Rules...