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) (10m 2s)
- Module One - Scope and Charging Provisions (Part B) (47m 15s)
- View the slides as presented in Module One - Scope and Charging Provisions (Part A) (PDF, 610KB)
- View the slides as presented in Module One - Scope and Charging Provisions (Part B) (PDF, 963KB)
- Module Two - Computation of GloBE Income or Loss
- Module Two - Computation of GloBE Income or Loss (Part A) (26m 25s)
- Module Two - Computation of GloBE Income or Loss (Part B) (44m 48s)
- Module Two - Computation of GloBE Income or Loss (Part C) (25m 30s)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part A) (PDF, 610 KB)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part B) (PDF, 351KB)
- View the slides as presented in Module Two - Computation of GloBE Income or Loss (Part C) (PDF, 333KB)
- Module Three - Computation of Adjusted Covered Taxes
- Module Three - Computation of Adjusted Covered Taxes (Part A) (40m 2s)
- Module Three - Computation of Adjusted Covered Taxes (Part B) (40m 32s)
- Module Three - Computation of Adjusted Covered Taxes (Part C) (25m 38s)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part A) (PDF, 629KB)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part B) (PDF, 373KB)
- View the slides as presented in Module Three - Computation of Adjusted Covered Taxes (Part C) (PDF, 313KB)
- Module Four - Computation of ETR and Top-Up Amount
- Module Four - Computation of ETR and Top-Up Amount (Part A) (31m 45s)
- Module Four - Computation of ETR and Top-Up Amount (Part B) (30m 59s)
- Module Four - Computation of ETR and Top-Up Amount (Part C) (36m 15s)
- View the slides as presented in Module Four - Computation of ETR and Top-Up Amount (Part A) (PDF, 1MB)
- 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, 488KB)