Clause 62

by deleting the words “the government of any country” in subsection (1) and substituting the words “the government of any country, or the governments of 2 or more countries,”; and

by inserting, immediately after subsection (1), the following subsection:“(1A) An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons.”.