Tax Alert Tax Alert Tax Alert

• Issue 11: Updates on GST rate increase and related issues
• Issue 10: Latest updates on BEPS 2.0 from the World Economic Forum

May 2022

• Issue 9: IRAS releases new e-Tax Guide on appropriation of trading stock and conversion of non-trade/capital assets

• Issue 8: Pillar One – Amount A: Public consultation on draft rules for scope
• Issue 7: Significant changes for work pass framework in Singapore

• Issue 6: KPMG Perspectives on OECD/G20 GloBE Rules Commentary
• Issue 5: Launch of Tax Governance Framework and Tax Risk Management and Control Framework for Corporate Income Tax 
• Issue 4: Consultation on Pillar One – Draft model rules for tax base determinations

February 2022

• Issue 3: BEPS2.0: Consultation on Pillar One Draft Rules for Nexus and Revenue Sourcing

January 2022

• Issue 2 : KPMG Perspectives on OECD/G20 Globe Rules
• Issue 1 : Budget 2022 – a chance to brace for global minimum tax