Singapore legislation

Regulation 87

Application of this Part

Amended byS 129/2025 wef 25/02/2025S 129/2025 wef 25/02/2025

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)

subject to paragraph (d), references to a constituent entity are to the standalone JV or the entity;

(d)

other modifications in the provisions of this Part.