Library
Explore a curated collection of authoritative tax publications, toolkits and guidance from Singapore and around the world. From the digital transformation of tax administration to international tax developments, these resources provide useful reference points for tax professionals, policymakers, academics, students and anyone interested in the changing tax landscape.
Featured Resources
Tax Administration 3.0: The Digital Transformation of Tax Administration
A foundational OECD report setting out a vision of increasingly seamless and frictionless tax administration, with taxation becoming more integrated into the systems taxpayers and businesses already use.
Tax Administration 2025
The latest edition of the OECD Tax Administration Series, comparing tax administrations across advanced and emerging economies and examining how digitalisation and artificial intelligence are reshaping tax administration.
The Global Minimum Tax Implementation Toolkit
A practical roadmap for tax administrations and tax policy officials implementing the Global Minimum Tax, covering processes, administration, systems and approaches to reducing administrative and compliance burdens.
Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti‑Base Erosion Model Rules (2026)
OECD’s consolidated 2026 guidance explaining how the Global Anti-Base Erosion (GloBE) Model Rules should be interpreted and applied in practice.
IRAS e-Tax Guides
Access IRAS' authoritative e-Tax Guides covering the administration and application of Singapore's major taxes.
GST InvoiceNow Requirement
Learn about Singapore's phased implementation of the GST InvoiceNow requirement and how businesses will transmit invoice data to IRAS through InvoiceNow-ready solutions.
More resources coming soon
The Tax Resource Library will continue to grow as we identify useful and authoritative materials covering developments in Singapore, the region and the international tax landscape.
Explore Tax Academy's other learning resources, including perspectives, research and on-demand learning.
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