Singapore legislation
Regulation 1
of Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025
Regulation 1
Citation, commencement and application
These Regulations are the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 and come into operation on 31 December 2025.(2) These Regulations have effect for each financial year of an MNE group that begins on or after 1 January 2025.
Subregulation 1
These Regulations are the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 and come into operation on 31 December 2025.
Subregulation 2
These Regulations have effect for each financial year of an MNE group that begins on or after 1 January 2025.