Over the past months, the Global Minimum Tax (GMT) under the Organisation for Economic Co-operation and Development (OECD)’s Pillar
Two tax framework has garnered substantial traction in the world of international taxation. With the substantial developments around the
GMT, it remains important for multinational companies to be well aware and prepared for the implementation of GMT rules.
IRAS’ Voluntary Disclosure Programme: A Simplified Transfer Pricing Guide
We will cover how the disclosure works, the requirements for disclosures, associated penalties and how voluntary disclosure relates to
transfer pricing.
