Singapore legislation
Regulation 4
of Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025
Regulation 4
Conditions to be designated local DTT filing entity
Subject to regulation 5, for the purposes of section 34(1), a constituent entity of a registered MNE group must satisfy the same conditions prescribed in regulation 3(1) to be designated as the designated local DTT filing entity of the MNE group, and for this purpose the reference to the designated local GIR filing entity of the MNE group in that regulation is to the designated local DTT filing entity of an MNE group.