The Inland Revenue Authority of Singapore has published new guidance on Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax.
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Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax
Under the Multinational Enterprise (Minimum Tax) Act 2024 Act, all in-scope multinational enterprise (MNE) groups are required to register for Multinational Enterprise Top-up Tax (MTT), Domestic Top-up Tax (DTT), and the filing of the Global Anti-Base Erosion (…