[MOF Winter Internship] Intern, Tax Policy

Applications for the Ministry of Finance (MOF) Winter Internship Programme are now open. As an MOF intern, you will gain valuable insights and contribute to projects that support national policy-making and shape the everyday lives of Singaporeans. Interns are required to commit at least 4 weeks between Dec 2026 to Jan 2027. Applications close 23 Aug. Kindly note that only shortlisted candidates will be notified. Responsibilities Keeping Singapore Competitive: Corporate Tax Incentives in the BEPS 2.0 Era You will study how other jurisdictions use production-based tax incentives, with a focus on designs that qualify as Qualified Tax Incentives under the Substance-Based Tax Incentive Safe Harbour. You will identify common design features, assess how such incentives are distinguished from income- or sales-based incentives, and consider whether any models may be relevant for Singapore’s future corporate tax incentive framework. The final deliverable will be a jurisdiction scan, a typology of incentive designs, and a policy note setting out possible implications for Singapore. Requirements • Background in Economics/Business/Accountancy would be an advantage • Strong interpersonal skills with experience in interacting with internal/external stakeholders. • Keen interest in and passion for national and public policy work. • Good command of the English language, with strong written and verbal communications skills. • Self-motivated and a good team player.