The IRAS has released extensive new presentations, videos and workshop materials on the Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT), offering multinational enterprise (MNE) groups detailed guidance across eight technical modules and practical case-based workshops to support compliance with Singapore’s Multinational Enterprise Top-up Tax regime.
The Inland Revenue Authority of Singapore has published a new suite of e-learning resources that provide in-depth guidance on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT). The materials span eight main modules—each supported by video presentations and accompanying slide decks—covering Scope and Charging Provisions, the computation of GloBE income or loss, adjusted covered taxes, effective tax rate (ETR) and top-up amounts, transition rules, safe harbours, corporate restructuring considerations, and tax neutrality regimes.
Alongside the core learning modules, IRAS has also made available workshop recordings that walk corporate taxpayers through determining an MNE group’s Global Minimum Tax (GMT) exposure and top-up tax payable, as well as illustrative case studies. These resources form part of IRAS’ GloBE Rules and DTT e-Learning platform, designed to support taxpayers in understanding and complying with Singapore’s Multinational Enterprise Top-up Tax (MTT) and DTT requirements. All videos launch in a new window on YouTube.
Earlier, IRAS published new presentations offering guidance on the GloBE Rules and DTT on 8 April 2025.
