Singapore legislation
Regulation 5
of Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025
Regulation 5
Additional condition to be designated local GIR filing entity and designated local DTT filing entity
In addition to the conditions mentioned in regulations 3 and 4, it is a prescribed condition under sections 33(1) and 34(1) that the designated local GIR filing entity of an MNE group and the designated local DTT filing entity of the MNE group must be the same constituent entity of the MNE group.