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.
/akn/sg/act/sub_leg/1947/ITA-S34-2016
Income Tax (Exchange of Information Arrangement) Order 2016
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
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.
Regulation 2
Definition
In this Order, “Convention” —
(a)
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
(b)
includes the reservations set out in Part 2 of the Schedule.
Regulation 3
Declaration of Exchange of Information Arrangement
It is declared that —
(a)
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
(b)
it is expedient that the arrangement should have effect.
Common questions
- What is Income Tax (Exchange of Information Arrangement) Order 2016?
- 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.
- Is Income Tax (Exchange of Information Arrangement) Order 2016 still in force?
- Yes — Income Tax (Exchange of Information Arrangement) Order 2016 is currently in force.
- When did Income Tax (Exchange of Information Arrangement) Order 2016 take effect?
- Income Tax (Exchange of Information Arrangement) Order 2016 was first recorded in 1947.
- How many regulations does Income Tax (Exchange of Information Arrangement) Order 2016 have?
- Income Tax (Exchange of Information Arrangement) Order 2016 contains 3 regulations.
- Where can I read the official version of Income Tax (Exchange of Information Arrangement) Order 2016?
- The official text of Income Tax (Exchange of Information Arrangement) Order 2016 is published at sso.agc.gov.sg.