IRAS’ GloBE Rules and DTT e-Learning offers online learning opportunities to help corporate taxpayers learn about Singapore’s Multinational Enterprise Top-up Tax (MTT) and DTT, and assist in-scope multinational enterprise (MNE) groups to comply with MTT and DTT.
Note: All videos will be launched in a new window on YouTube.
e-Learning Videos on GloBE Rules and DTT
- Module One - Scope and Charging Provisions
- Module One - Scope and Charging Provisions (Part A) (11m 32s)
- Module One - Scope and Charging Provisions (Part B) (55m 42s)
- View the slides as presented in Module One - Scope and Charging Provisions (Part A) (PDF, 882KB)
- View the slides as presented in Module One - Scope and Charging Provisions (Part B) (PDF, 1.46MB)
- Module Two - Computation of GloBE Income or Loss
- Module Two - Computation of GloBE Income or Loss (Part A) (35m 36s)
- Module Two - Computation of GloBE Income or Loss (Part B) (52m 19s)
- Module Two - Computation of GloBE Income or Loss (Part C) (30m 35s)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part A) (625KB)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part B) (324KB)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part C) (336KB)
- Module Three - Computation of Adjusted Covered Taxes
- Module Three - Computation of Adjusted Covered Taxes (Part A) (67m 58s)
- Module Three - Computation of Adjusted Covered Taxes (Part B) (40m 50s)
- Module Three - Computation of Adjusted Covered Taxes (Part C) (36m 51s)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part A) (PDF, 767KB)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part B) (PDF, 366KB)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part C) (PDF, 320KB)
- Module Four - Computation of ETR and Top-Up Amount
- Module Four - Computation of ETR and Top-Up Amount (Part A) (36m 34s)
- Module Four - Computation of ETR and Top-Up Amount (Part B) (36m 24s)
- Module Four - Computation of ETR and Top-Up Amount (Part C) (47m 17s)
- View the slides as presented in Module Four - Computation of ETR and Top-Up Amount (Part A) (PDF, 1.06MB)
- View the slides as presented in Module Four - Computation of ETR and Top-Up Amount (Part B) (PDF, 499KB)
- View the slides as presented in Module Four - Computation of ETR and Top-Up Amount (Part C) (PDF, 540KB)
- Module Five - Transition Rules
- Module Six - Safe Harbours
- Module Six - Safe Harbours (50m 59s)
- View the slides as presented in Module Six - Safe Harbours (PDF, 645KB)
- Module Seven - Corporate Restructurings and Holding Structures
- Module Eight - Tax Neutrality Regimes
- Module Nine - GloBE and DTT-Related Compliance Obligations
Workshop Recordings on Global Minimum Tax (GMT) in Singapore
- 2025 Workshop Recordings
- Workshop Recording Part 1 - Determining an MNE group's GMT exposure and Top-up tax payable (1h 05m 02s)
- Workshop Recording Part 2 - Case Studies (45m 53s)
- View the slides as presented in Workshop Recording Part 1 - Determining an MNE group's GMT exposure and Top-up tax payable (PDF, 596KB)
- View the slides as presented in Workshop Recording Part 2 - Case Studies (PDF, 1.2MB)