Skip to content
laws.sgby aturio
In forceUpdated to 20 Mar 2025
Contents

Part 3 · DTT

28. DTT payable in respect of MNE group and amount of DTT

(1)

DTT is payable in respect of an MNE group for a financial year where —

(a)

the MNE group is one to which this Act applies for that financial year;

(b)

at least one of its constituent entities is located in Singapore or is a section 29(b) entity; and (c)the MNE group has a top‑up amount for that financial year.

(2)

The DTT payable in respect of an MNE group for a financial year is the top‑up amount for the MNE group for that financial year.

(3)

In this Part, a joint venture or a JV subsidiary located in Singapore is treated as a constituent entity of an MNE group located in Singapore if it is connected to the MNE group.

Read on from s 29

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