Ask Me Anything with Adriana Calderon - Global Minimum Tax
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Home • Learning Centre • Ask Me Anything Series • Ask Me Anything with Adriana Calderon - Global Minimum Tax
In this episode of our Ask Me Anything series, Adriana Calderon, Managing Partner of Transfer Pricing Solutions Asia & Malaysia,
breaks down the latest on Singapore's Pillar Two registration requirements - and what in-scope multinational groups need to act on
right now.
On 7 May 2026, the Inland Revenue Authority of Singapore (IRAS) released the official registration forms for Multinational Enterprise Top-up Tax (MTT) and Domestic Top-up Tax (DTT) under the Multinational Enterprise (Minimum Tax) Act 2024. Adriana covers who is in scope - MNE groups with financial years beginning on or after 1 January 2025, with 31 December 2025 year-ends first in line - and explains why the 30 June 2026 registration deadline is critical.
She walks through how Pillar Two compliance connects to your audit cycle, including the need for tax provisions at subsidiary level, and
outlines what comes after registration with the GloBE Income Tax Return. Adriana also addresses common misconceptions, clarifying that
Singapore's Domestic Top-up Tax (DTT) applies to all in-scope subsidiaries regardless of where the head office is located, that
US-headquartered groups are not exempt, and that this is a local compliance obligation that cannot be passed to head office.
Got transfer pricing questions? Adriana Calderon, Managing Partner of Transfer Pricing Solutions Asia & Malaysia, has the answers. In this bite-sized series, Adriana tackles the most pressing and topical transfer pricing questions affecting multinational groups operating across Asia, Malaysia, and the broader APAC region.