s 13 Responsible members of MNE group
13.—(1) The ultimate parent entity of an MNE group is a responsible member of the MNE group if it is not an excluded entity and is —(a) located in Singapore; or (b) subject to a qualified IIR under the law of the jurisdiction where it is located. (2) An intermediate parent entity (X) of an MNE group is a responsible member of the MNE group if —(a) the ultimate parent entity of the MNE group is not a responsible member of the MNE group; (b) no constituent entity of the MNE group that holds a controlling interest in X is —(i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located; and (c) X is —(i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located. (3) A partially‑owned parent entity (X) of an MNE group is a responsible member of the MNE group if —(a) the ownership interests in X are not wholly held (directly or indirectly) by another partially‑owned parent entity of the MNE group that is —(i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located; and (b) X is —(i) located in Singapore; or (ii) subject to a qualified IIR under the law of the jurisdiction where it is located.