Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.

The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.

With the FBT year-end (31 March 2026) now passed, organisations should continue to focus on meeting ongoing compliance and reporting requirements.

The Middle East situation has introduced heightened geopolitical uncertainty. Recognising these pressures, the Government has committed close to SG$1 billion in additional support to help Singaporeans manage cost increases and provide targeted assistance to those most heavily and directly affected