Revenue scope and jurisdictional tax
The slides identify the EUR750 million consolidated-revenue test in at least two of the four preceding fiscal years. They distinguish constituent entities and permanent establishments, explain the 15% jurisdictional effective-tax-rate objective, and show the ordered interaction of different taxing rules. Entity exclusions, substance-based income exclusions and de minimis treatment are separate concepts.
Singapore examples
Examples compare Singapore and foreign-parented groups before and after Singapore IIR and DTT implementation for fiscal years beginning on or after 1 January 2025. They show why ownership chains and a parent jurisdiction’s rules affect collection. The slides are general explanatory material; use the legislation and current IRAS compliance pages for registration, returns and later safe-harbour changes.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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