Singapore master guide to BEPS 2.0 : Multinational enterprise (minimum tax) / by Sam Sim, Theresa Chua and Cindy Wong.

Singapore: CCH Singapore Limited, 2025

2025 edition.

202970

Taxation -- Law and legislation -- Singapore.

Income tax -- Singapore.

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. This book aims to: serve as a "one-stop" reference guide to BEPS 2.0 related taxation in Singapore provide 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 assist you in meeting your tax compliance obligations keep you up to date on the myriad of changes in tax legislation and effectively manage your business and tax affairs to be tax efficient, while remaining completely compliant The Singapore Master Guide to BEPS 2.0 - Multinational Enterprise (Minimum Tax) is the leading publication in the Singapore tax arena relied on by tax professionals, accountants, consultants, professors, and students alike as the go-to reference for Singapore tax legislation, rules, and practice related to BEPS 2.0 GloBE Taxes. It is also concise, easy-to-use, and comprehensive, and packed with illustrative examples so that even non-tax practitioners can also grasp the concepts of the BEPS 2.0 related taxes.

Includes bibliographical references and index.

9789814838887

1 online resource (232 pages) : digital