Singapore legislation
Clause 67
Clause 67
Amendment of section 105D
Section 105D of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —
(a)
if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or
(b)
if it is an EOI arrangement, the provisions of that arrangement.”.