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

The Inland Revenue Authority of Singapore has released additional presentations providing guidance on the Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT). This includes the following eight main modules, with video presentations and slides for each:

1. Module One - Scope and Charging Provisions
2. Module Two - Computation of GloBE Income or Loss
3. Module Three - Computation of Adjusted Covered Taxes
4. Module Four - Computation of ETR and Top-Up Amount
5. Module Five - Transition Rule…