Singapore legislation

Clause 66

of Finance (Income Taxes) Bill

Clause 66

Amendment of section 33

In the MMTA, in section 33 —

(a)

after subsection (1), insert —“(1A) In subsection (1), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore.”;

(b)

in subsection (2)(a), after “on behalf of”, insert “the”; and

(c)

after subsection (3), insert —“(3A) In subsection (3), a constituent entity excludes a securitisation entity unless it is the only constituent entity of the MNE group located in Singapore.”.

Clause 66 — Finance (Income Taxes) Bill | laws.sg