Regulatory Note™
Singapore's 15% minimum tax for large groups is in force
The Multinational Enterprise (Minimum Tax) Act 2024 applies to financial years starting on or after 1 January 2025.
/ 01CORRIDOR INTELLIGENCE2 ITEMS
India ↔ ASEAN intelligence.
What changed on India ↔ ASEAN, who it affects and what to examine next, with the sources behind every note.
Related Circuit Sessions are on the Annual Calendar. Places follow the Circuit's own rules; following this corridor does not reserve one.
Regulatory Note™
Singapore removes the end date on its share-gains safe harbour
Budget 2025 removed the sunset for section 13W and extended it to preference shares and group-level testing.