Updates on Pillar 2 Guidance and OECD Commentary

The Singapore Inland Revenue Authority (IRAS) has recently introduced a comprehensive section on its website dedicated to providing foundational insights into Pillar 2 regulations. In addition to this initiative, they have also uploaded user-friendly slides to aid in understanding these rules.

Moreover, PwC has issued an alert regarding the recently released OECD Consolidated Commentary and Examples. This publication serves to provide invaluable insights and interpretations essential for navigating the complex landscape of international tax regulations.

You can find the section from IRAS via this link and PwC Consolidated Commentary and Examples via this link.

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