Singapore legislation

Regulation 83

of Multinational Enterprise (Minimum Tax) Regulations 2024

Regulation 83

Disqualifying conditions for minority-owned constituent entities

Amended byS 860/2025 wef 31/12/2025S 860/2025 wef 31/12/2025

Subregulation 1

Amended byS 860/2025 wef 31/12/2025

Conditions A, B, C, D and E in regulation 80 (as modified by paragraph (2)) are disqualifying conditions for the purposes of regulation 78(4)(b) in relation to an MNE group and a jurisdiction.

Subregulation 2

Amended byS 860/2025 wef 31/12/2025

Condition C in regulation 80 is modified by replacing any reference to a constituent entity of the MNE group with a minority‑owned constituent entity of the MNE group.