Singapore legislation
Regulation 2
of Multinational Enterprise (Minimum Tax) Act 2024 (Declaration under Section 1(3)) Order 2024
Regulation 2
Operation of Act
Subregulation 1
The Act comes into operation on 1 January 2025.
Subregulation 2
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.