Commentary: Push for global corporate tax deal can make Singapore a more compelling investment hub

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With BEPS 2.0 minimising tax competition, Singapore can focus investors on its enduring economic fundamentals and retune its tax system, says EY’s ...

Years in the making, such efforts under the OECD/G20 Base Erosion and Profit-Sharing Project to tackle the tax challenges of the digitalisation of the economy are coming to fruition.the exact impact on Singapore, Finance Minister Lawrence Wong said in early July.

This race to tax the digital economy is coming into sharper focus with the rise of Internet companies and digital platforms. The OECD understands this and therefore has couched BEPS 2.0 as a way to avoid the proliferation of unilateral tax actions and tax uncertainty. They want to minimise global tax compliance costs and tackle double taxation that existing rules do not eliminate.The use of tax incentives has been key to Singapore’s strategy in attracting large investments to drive economic growth and job creation. With tax incentives, MNEs could pay an effective tax rate below the headline corporate tax rate.

The good news for Singapore is the proposed global minimum tax of 15 per cent eases competition based solely on tax rates. Currently, MNEs can achieve similar tax outcome should they locate themselves in jurisdictions like Ireland , Hungary and Dubai . For an MNE headquartered in a G7 country with headline tax rate of 30 per cent or more, Singapore’s headline tax rate at 17 per cent continues to be attractive for it to do business there.

Office workers wearing protective face masks using an underpass in Singapore's central business district on Apr 29, 2021.

 

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