www.dlapiper.com/en-th/insights/publications/2023/02/global-tax-alert-singapore-proposed-implementation-of-pillar-2
assets.ey.com/content/dam/ey-sites/ey-com/en_sg/topics/tax/ey-what-multinational-enterprises-must-know-about-the-transfer-pricing-implications-of-beps-2-pillar-two.pdf