Singapore legislation
Regulation 98
Regulation 98
Other documents forming GloBE rules
The following documents are prescribed for the purposes of paragraph (i) of the definition of “GloBE rules” in section 2(1):
the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules”, published by the OECD on 15 January 2025;
the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025)”, published by the OECD on 15 January 2025;
the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025)”, published by the OECD on 9 May 2025;
the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Global Anti-Base Erosion Model Rules (Pillar Two) Examples”, published by the OECD on 9 May 2025.