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.
/ 01JURISDICTION INTELLIGENCE2 ITEMS
Singapore intelligence.
What changed on Singapore, who it affects and what to examine next, with the sources behind every note.
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.