e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)

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 Two - Computation of GloBE Income or Loss
Module Three - Computation of Adjusted Covered Taxes
Module Four - Computation of ETR and Top-Up Amount
Module Five - Transition Rules
- Module Five - Transition Rules (32m 53s)
- View the slides as presented in Module Five - Transition Rules (PDF, 533KB)
Module Six - Safe Harbours
- Module Six - Safe Harbours (49m 33s)
- View the slides as presented in Module Six - Safe Harbours (PDF, 641KB)
Module Seven - Corporate Restructurings and Holding Structures
- Module Seven - Corporate Restructurings and Holding Structures (46m 0s)
- View the slides as presented in Module Seven - Corporate Restructurings and Holding Structures (PDF, 284KB)
Module Eight - Tax Neutrality Regimes
- Module Eight - Tax Neutrality Regimes (52m 53s)
- View the slides as presented in Module Eight - Tax Neutrality Regimes (PDF, 702KB)

Workshop Recordings on Global Minimum Tax (GMT) in Singapore

2025 Workshop Recordings