The Inland Revenue Authority of Singapore (IRAS) has issued a new e-Tax Guide, Multinational Enterprise Top-up Tax and Domestic Top-up Tax. The e-Tax Guide explains the new Pillar 2 Income Inclusion Rule (referred to as the Multinational Enterprise Top-up Tax - MTT) and Domestic Top-up Tax (DTT) introduced by the Multinational Enterprise (Minimum Tax) Act 2024 with effect for financial years c…