Singapore legislation

Regulation 61C

of Multinational Enterprise (Minimum Tax) Regulations 2024

Regulation 61C

Application of regulations 61A and 61B to multi-parent groups for purpose of Part 3 of Act, etc.

Amended byS 129/2025 wef 25/02/2025

Regulations 61A and 61B also apply for the purpose of Part 3 of the Act and these Regulations insofar as they are for carrying out or giving effect to that Part.