The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax Guide, Country-by-Country Reporting (Fourth Edition). The main amendments in the latest edition are summarized as follows: Sections 1 and 3 are amended to incorporate the obligations of a Singapore MNE group under Singapore's notification requirement; A new section 5 is inserted on Singapore's notification requirement, which applies for financial years (FYs) beginning on or after 1 January 2022; Paragraphs 6.7 and 6.8 are inserted on the preparation of CbC Reports in the CbCR XML Schema format; Section 7 is amended on the submission of CbC reports to IRAS;...