Regulation 1
Citation
This Order is the Multinational Enterprise (Minimum Tax) Act 2024 (Declaration under Section 1(3)) Order 2024.
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Multinational Enterprise (Minimum Tax) Act 2024 (Declaration under Section 1(3)) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation MEMTA-S1060-2024 2024, currently marked in force and first recorded in 2024.
Citation
This Order is the Multinational Enterprise (Minimum Tax) Act 2024 (Declaration under Section 1(3)) Order 2024.
Operation of Act
The Act comes into operation on 1 January 2025.
The first financial year of an MNE group in relation to which the Act has effect is the first financial year of the MNE group that begins on or after 1 January 2025.
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