Singapore legislation

Regulation 62

Application of this Part

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

(a)

except in paragraph (b), 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 filing entity of an MNE group are to the filing entity of the MNE group to which the standalone JV or entity is connected;

(c)

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