Singapore legislation
Regulation 65
Regulation 65
Application of this Part
Subregulation 1
Divisions 2 and 3 apply for the purposes of determining, for Part 2 of the Act, the top‑up amount of a relevant entity of an MNE group.
Subregulation 2
Division 4 applies for the purposes of determining, for Part 2 of the Act, the top‑up amount of a relevant entity of an MNE group but not one that is a joint venture or JV subsidiary connected to an MNE group.
Subregulation 3
Division 2 applies for the purposes of determining, for Part 3 of the Act, the top‑up amount of a constituent entity of an MNE group located in Singapore or a joint venture or JV subsidiary connected to an MNE group located in Singapore.
Subregulation 4
Division 4 applies for the purposes of determining, for Part 3 of the Act, the top‑up amount of a constituent entity of an MNE group located in Singapore but not a joint venture or JV subsidiary connected to an MNE group located in Singapore.