Summary
IRAS has released a revised e-Tax Guide on MTT and DTT, dated 30 October 2026. It adds the OECD Side-by-Side package agreed on 5 January 2026, updates the safe harbours available to Singapore and changes the local accounting standard rules for years from 1 January 2026. It also covers GloBE Information Return filing, including local filing where central filing is unavailable.
What it means for you
Indian-headquartered groups with revenue of EUR 750 million or more and Singapore entities should review their GIR filing approach and safe-harbour eligibility.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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