Singapore legislation

Regulation 50

of Multinational Enterprise (Minimum Tax) Regulations 2024

Regulation 50

Definitions for this Part

In this Part —“ancillary international shipping activities”, “international shipping” and “international shipping activities” have the meanings given by regulation 25(7);“ancillary international shipping income” has the meaning given by regulation 25(4);“international shipping income” has the meaning given by regulation 25(3).

Definition

“ancillary international shipping activities”, “international shipping” and “international shipping activities” have the meanings given by regulation 25(7);

Definition

“ancillary international shipping income” has the meaning given by regulation 25(4);

Definition

“international shipping income” has the meaning given by regulation 25(3).