Singapore legislation
Regulation 2
of Income Tax (Exchange of Information Arrangement) Order 2016
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.