Article
Singapore Brings Refundable Investment Credits Regime Into Force
The Singapore government brought the Income Tax (Refundable Investment Credits) Regulations 2025 (S 577/2025) into force on 1 September, which introduce tax credits of up to 50% for qualifying business investments under the Global Anti-Base Erosion (GloBE) Rules of the OECD/G20 Pillar Two framework.
The Sovereign Group