Singapore legislation

Regulation 51

Application of this Part

This Part applies to a standalone JV or an entity of a JV group with the following modifications:

(a)

references to an MNE group are to the standalone JV or the JV group of which the entity is a part;

(b)

references to the ultimate parent entity of an MNE group are to the standalone JV or the joint venture of the JV group;

(c)

references to a constituent entity are to the standalone JV or the entity.