Singapore legislation
Clause 61
Clause 61
Amendment of section 105A
Section 105A of the principal Act is amended by inserting, immediately after subsection (4), the following subsection:“(5) In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) —
the reference in the definition of “competent authority” to a person or an authority authorised under the provisions of the EOI arrangement to make a request to the Comptroller for information is a reference to a person or an authority of a country that is a Party to the treaty authorised to make such a request; and
the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.”.