Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax)

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Author: Sam Sim; Theresa Chua; Cindy Wong
Publisher: CCH Singapore
ISBN: 9789814838870
Published In: April 2025
Format: Paperback
Jurisdiction: Singapore

Description:

The Singapore Master Guide to BEPS 2.0  - Multinational Enterprise (Minimum Tax)  is the essential go-to tax reference book covering tax changes arising from the G20-OECD Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, including the Multinational Enterprise Top-up Tax and the Domestic Top-up Tax. The book provides user-friendly guidance to help its readers understand, apply, and comply with these complex tax laws and changes. 

Why You’ll Love It 

• A 'one-stop' reference guide to BEPS 2.0 related taxation in Singapore.
• Provides accurate and reliable information, as well as examples, to enhance your understanding of the principles and fundamentals of Singapore’s implementation of BEPS 2.0 Global Anti-Base Erosion (GloBE) Taxes.
• Assists you in meeting your tax compliance obligations
• Keeps you up to date on the myriad of changes in tax legislation, helping you effectively manage your business and tax affairs to be tax efficient while remaining completely compliant. Concise, and easy-to-use, making it accessible for non-tax practitioners who need to understand BEPS 2.0 related taxes. 

 Key Features 

• Comprehensive Coverage: Detailed information on the Singapore tax changes arising from G20-OECD Two-Pillar Solution and its implications for multinational enterprises. 
• User-Friendly Guidance: Clear explanations and practical examples to help you understand and apply the tax laws. 
• Compliance Assistance: Tools and tips to help you meet your tax compliance obligations. 
• Up-to-Date Information: Regular updates on changes in Singapore tax legislation to keep you informed and compliant. 
• Illustrative Examples: Packed with examples to make complex concepts easier to grasp, even for non-tax practitioners. 

Who Should Read This 

• Finance professionals
• Tax Professionals
• Accountants 
• Consultants 
• Professors 
• Students 

Relevant International Organizations:

OECD – Base Erosion and Profit Shifting (BEPS): OECD BEPS Project

AICPA – OECD BEPS 2.0 Resources: AICPA BEPS 2.0

PwC – Pillar Two Country Tracker: PwC Pillar Two Tracker

Keywords:

BEPS 2.0, Singapore tax guide, multinational enterprise tax, global minimum tax, GloBE rules, tax compliance, international tax, OECD two-pillar solution, domestic top-up tax, finance and accounting

Genres:

Business & Economics, Taxation, International Law, Finance, Accounting