s 28 DTT payable in respect of MNE group and amount of DTT
28.—(1) DTT is payable in respect of an MNE group for a financial year where —(a) the MNE group is one to which this Act applies for that financial year; (b) at least one of its constituent entities is located in Singapore or is a section 29(b) entity; and (c) the MNE group has a top‑up amount for that financial year. (2) The DTT payable in respect of an MNE group for a financial year is the top‑up amount for the MNE group for that financial year. (3) In this Part, a joint venture or a JV subsidiary located in Singapore is treated as a constituent entity of an MNE group located in Singapore if it is connected to the MNE group.