In forceAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 · As enacted · Part 1 · Preliminary
12. Meaning of “residence for a tax purpose”
Feedback & supportIn these Regulations, a person’s residence for a tax purpose is —
(a)
if the person is an individual, the jurisdiction in which the person is resident under the tax laws of the jurisdiction; and
(b)
if the person is an entity —
(i)
the jurisdiction in which the person is resident under the tax laws of the jurisdiction; or
(ii)
where the person is not resident in any jurisdiction under the tax laws of any jurisdiction, the jurisdiction in which the person has its effective management.