Singapore Opens Registration Form for Global Minimum Tax Filing

Singapore’s government opened its registration form for companies subject to its global minimum tax rules.

The Internal Revenue Authority published version two of the form, which is required for corporations subject to its multinational top-up tax and its domestic top-up tax.

Registration is a one-time requirement that starts this month, according to the IRAS website.

News from Singapore comes as companies gear up to file their first global minimum tax returns, with some of them sounding an alarm over governments lagging on implementation measures two months before the voluminous returns are due.

• The global minimum tax, also ...