Spotlight on Hong Kong, Malaysia, Singapore and Thailand’s Pillar Two implementation
March 23, 2023 2 minute read
Insight from our Asia-Pacific team
Over the last two months, four Asian jurisdictions - Hong Kong, Malaysia, Singapore and Thailand - have officially announced their adoption of Pillar Two under the OECD/BEPS Pillar 2 Global Anti-Base Erosion (GloBE) rules. The targeted implementation for these countries is set for 2025.
Access our Tax News service reports via the links below
- Hong Kong Proposes Global Minimum Tax in 2025, Patent Box Regime in Budget 2023/24
- Malaysia Raises Tax Rates for Higher Income, Plans to Introduce Capital Gains Tax on Disposal of Unlisted Shares, to expand tax base
- Thailand to Implement Global Minimum Tax Under Pillar Two
- Singapore Proposes Implementation of Pillar Two from 2025, New Incentives for Innovation
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