Regulation 1
Citation and commencement
This Order is the Income Tax (Exchange of Information Arrangement) Order 2016 and comes into operation on 1 May 2016.
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Income Tax (Exchange of Information Arrangement) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S34-2016 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Order is the Income Tax (Exchange of Information Arrangement) Order 2016 and comes into operation on 1 May 2016.
Definition
In this Order, “Convention” —
means the Convention on Mutual Administrative Assistance in Tax Matters done at Strasbourg on 25 January 1988, as amended by the Protocol amending the Convention done at Paris on 27 May 2010, together with the declarations, set out in Part 1 of the Schedule; and
includes the reservations set out in Part 2 of the Schedule.
Declaration of Exchange of Information Arrangement
It is declared that —
Singapore is a party to the Convention, being a multilateral arrangement the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons, and accordingly an arrangement referred to in section 105BA(1) of the Act; and
it is expedient that the arrangement should have effect.
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