Singapore legislation

Section 6

Residence of person other than individual

For the purposes of this Act, a person (other than an individual) is resident in a State if —

(a)

the person has its statutory seat in that State;

(b)

the person was incorporated or formed under the law of that State;

(c)

the person has its central administration in that State; or

(d)

the person has its principal place of business in that State.