The term “MNE entity” is defined to ensure that an individual, such as a trustee, who represents a structure (like a trust) that is part of a multinational enterprise (MNE) group or is an MNE group itself, can be subject to profits tax under the new FSIE regime. This structure can take various forms and is not restricted to trusts or arrangements similar to trusts, such as unlimited liability joint ventures.  According to the ordinary meaning of the term “act for”, it means “to serve as an authorized or official representative”. Hence, if service providers merely provide services to MNE groups, this alone does not count as “act for”. An independent service provider who only serves an MNE group or an entity included in an MNE group in the course of providing services to the group or entity will generally not be brought within the scope of the new FSIE regime.