Navigating the Legal and Regulatory Landscape of Global Minimum Tax
Knowledge • Navigating the Legal and Regulatory Landscape of Global Minimum Tax
Knowledge • Navigating the Legal and Regulatory Landscape of Global Minimum Tax
This article will provide an overview of the legal and regulatory considerations that multinational corporations need to be aware of
when dealing with global minimum tax, including the latest updates and best practices.
Global minimum tax rules have brought about a paradigm shift in international taxation, requiring multinational corporations (MNCs) to
navigate a complex legal and regulatory landscape. In this article, we will provide an overview of the legal and regulatory considerations
that MNCs need to be aware of when dealing with global minimum tax, including the latest updates and best practices.
Understanding Global Minimum Tax
Global minimum tax rules, as outlined in the recent OECD/G20 agreement, aim to ensure that MNCs pay a minimum level of tax regardless of where they operate. These rules require MNCs to calculate their global income and tax liabilities, and if their effective tax rate falls below the minimum threshold, they must pay a top-up tax to meet the minimum rate.
Legal and Regulatory Considerations
Complying with global minimum tax rules requires MNCs to navigate a range of legal
and regulatory considerations. These include:
Best Practices for Compliance
To navigate the legal and regulatory landscape of global minimum tax, MNCs should
consider the following best practices:
Conclusion:
Navigating the legal and regulatory landscape of global minimum tax requires careful planning and compliance with a range of legal and regulatory requirements. By staying informed, seeking professional advice, and implementing robust compliance systems, MNCs can ensure they meet their tax obligations and avoid potential penalties.
Seek guidance from specialised tax and legal experts to ensure international tax compliance.
Join us in this workshop as we delve into real-life case studies to share practical knowledge on managing transfer pricing in Singapore and the Asia Pacific region.
In this half-day course, the participants will learn how the MNEs are impacted by the recent transfer pricing developments and the practical strategies to update transfer pricing policies.
This workshop aims to provide actionable insights and tools for finance professionals, tax advisors, and business leaders to effectively manage transfer pricing within their respective industries.
The Introduction to Transfer Pricing workshop is designed to arm participants with an understanding of transfer pricing as well as transfer pricing compliance in various Asia Pacific countries.
This webinar will provide you with the top practical tips for success! We’ll discuss best practices for intragroup financing in the region, including regulatory and risk management issues and potential pitfalls.
Multinationals can no longer simply delegate GMT compliance to their headquarters.
This seminar is designed to share practical knowledge through real life case studies about key aspects of managing transfer pricing risks.
WEBINAR 25 September
Transfer pricing rules for intra-group loans are becoming more scrutinised in Singapore and Asia. Staying compliant while managing risk
effectively is essential for businesses operating across borders.
Winning the 2025 ITR Asia-Pacific Tax Award in Transfer Pricing isn’t just a win for us - it’s a win for businesses across Australia and the APAC region.
Our expert speakers will discuss the latest trends in intra-group services in Malaysia and offer advice on how to develop effective management strategies.
This webinar aims to provide participants across Singapore and Asia with a comprehensive understanding of the Global Minimum Tax (GMT) framework.
Navigating Malaysia’s updated transfer pricing landscape requires more than a basic understanding. With two major transfer pricing guidelines now totalling over 180 pages (excluding appendices), businesses with cross-border activity between Singapore and Malaysia must be ready to adapt, act, and comply confidently.
While much of the public discourse on tariffs has been dominated by political headlines, the business reality is far more complex—and far-reaching.
With tariff volatility on the rise—particularly in US-bound trade—businesses across Asia are facing a new set of challenges that directly impact profitability, supply chain design, and transfer pricing policies.
This webinar is designed to equip you with clear, practical guidance on Singapore’s latest transfer pricing rules, including key documentation requirements and IRAS expectations.
Join us for an immersive day of learning alongside leading experts as they unravel key global trends and, crucially, deliver specific, actionable local and regional insights.
A 60‑minute expert-led webinar explaining how tariff volatility intersects with arm’s‑length transfer pricing requirements and intercompany policy design.
A 60‑minute expert-led webinar explaining how tariff volatility intersects with arm’s‑length transfer pricing requirements and intercompany policy design.
To assist taxpayers in complying with new minimum tax requirements, the ATO has released Draft Practical Compliance Guideline PCG 2025/D3, which outlines a practical administrative approach to penalty enforcement during a crucial transition period.
Malaysia’s Transfer Pricing Guidelines have been comprehensively updated. Join our expert led webinar to understand what’s changed, why
it matters, and how to respond with confidence. Presented in Chinese by Mr Bing Jing Yam.
馬來西亞的移轉訂價指引已進行全面更新。參加我們由專家主導的線上研討會，了解有哪些變更、為何重要，以及如何自信應對。由嚴秉進先生以中文主講。
Malaysia’s Transfer Pricing Guidelines have been comprehensively updated. Join us to understand what’s changed, why it matters, and how to respond with confidence.
Transfer Pricing Solutions Malaysia has been announced as a finalist for Transfer Pricing Firm of the Year – Malaysia in the 2025 ITR Asia-Pacific Tax Awards.
Transfer Pricing Solutions has been named a finalist in the prestigious 2025 ITR Asia-Pacific Tax Awards in three key jurisdictions: Australia, Singapore, and Malaysia, under the category of Transfer Pricing Firm of the Year.
Transfer Pricing Solutions Asia has been shortlisted as a finalist for Transfer Pricing Firm of the Year – Singapore in the 2025 ITR Asia-Pacific Tax Awards.
Gain practical clarity and confidence in preparing the International Dealings Schedule (IDS) with this insightful session, designed to simplify compliance and reduce risk.
The Introduction to Transfer Pricing workshop is designed to arm participants with an understanding of transfer pricing as well as transfer pricing compliance in various Asia Pacific countries.
