Singapore legislation

Clause 67

of Finance (Income Taxes) Bill

Clause 67

Amendment of section 34

In the MMTA, in section 34 —

(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.”; and

(b)

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.”.