Singapore legislation
Regulation 3
of Income Tax (Exchange of Information Arrangement) Order 2016
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.