The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax guide, Multinational Enterprise Top-up Tax and Domestic Top-up Tax (Third Edition). 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 (FYs) commencing on or after 1 January 2025. The e-Tax Guide covers, among o…