Singapore legislation

Clause 72

of Multinational Enterprise (Minimum Tax) Bill

Clause 72

MTT or DTT payable despite any proceedings

The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any MTT or DTT for which the person is or may be liable.

Read in full context — Multinational Enterprise (Minimum Tax) Bill →