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In forceUpdated to 20 Mar 2025
Contents

Part 2 · MTT

13. Responsible members of MNE group

(1)

The ultimate parent entity of an MNE group is a responsible member of the MNE group if it is not an excluded entity and is —

(a)

located in Singapore; or

(b)

subject to a qualified IIR under the law of the jurisdiction where it is located.

(2)

An intermediate parent entity (X) of an MNE group is a responsible member of the MNE group if —

(a)

the ultimate parent entity of the MNE group is not a responsible member of the MNE group;

(b)

no constituent entity of the MNE group that holds a controlling interest in X is —

(i)

located in Singapore; or

(ii)

subject to a qualified IIR under the law of the jurisdiction where it is located; and

(c)

X is —

(i)

located in Singapore; or

(ii)

subject to a qualified IIR under the law of the jurisdiction where it is located.

(3)

A partially‑owned parent entity (X) of an MNE group is a responsible member of the MNE group if —

(a)

the ownership interests in X are not wholly held (directly or indirectly) by another partially‑owned parent entity of the MNE group that is —

(i)

located in Singapore; or

(ii)

subject to a qualified IIR under the law of the jurisdiction where it is located; and

(b)

X is —

(i)

located in Singapore; or

(ii)

subject to a qualified IIR under the law of the jurisdiction where it is located.

Read on from s 14

Part 3

DTT

Read on from Part 3

Part 4

Registration of Mne Group and Designation of Designated Local Gir Filing Entity and Designated Local Dtt Filing Entity

Read on from Part 4

Part 5

Returns, Payment of Mtt and Dtt and Information‑Gathering Powers

Read on from Part 5

Part 6

Assessments, Objections and Appeals

Read on from Part 6

Part 7

Collection, Recovery and Repayment of Mtt or Dtt

Read on from Part 7

Part 8

Offences

Read on from Part 8

Part 9

Miscellaneous

Read on from Part 9

Schedules

Read on from Schedules