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
4. Meaning of “financial institution”
Feedback & supportIn these Regulations, “financial institution” means —
(a)
a custodial institution;
(b)
a depository institution;
(c)
an investment entity; or
(d)
a specified insurance company.