新加坡立法草案的諮詢將於明天結束，該草案實施經合組織第二支柱全球大型跨國企業 15% 的最低公司稅率。它將對在新加坡運營的集團實體實施合格的國內最低補充稅，並對母公司在新加坡的集團在新加坡境外運營的集團實體實施收入納入規則。稅收制度的這一重大變化將對 2025 年 1 月 1 日或之後開始的財政年度生效，儘管擬議的少稅利潤規則並未包含在法案草案中。
SINGAPORE: Draft legislation released on Pillar Two minimum business tax
Consultation closes tomorrow on Singapore's draft legislation implementing the OECD Pillar Two global minimum corporation tax rate of 15 per cent for large multinational enterprises. It will implement a qualifying domestic minimum top-up tax for group entities operating in Singapore, as well as an income inclusion rule for groups parented in Singapore in respect of group entities that are operating outside Singapore. This major change to the tax regime will have effect for financial years commencing on or after 1 January 2025, although the proposed undertaxed profits rule is not included in the draft bill.
Sources:
EY
Rajah & Tann (PDF)
Singapore Ministry of Finance