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Singapore consults on global minimum tax

Singapore consults on global minimum tax

A consultation has begun on proposed minimum tax rules for multinational enterprises.

Singapore will introduce a multinational enterprise profits tax and a domestic profits tax under a tax initiative. The minimum effective tax rate will be 15% on corporate profits for financial years beginning on or after 1 January 2025.

The tax will apply to multinational enterprise groups with annual group revenue of EUR 750 million or more for at least two of the four preceding financial years.

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