In forceAmendedAs 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
8. Meaning of “specified insurance company”
Feedback & supportAmended
Last amended by an amending law of 2024. 2 amendments in all.
In these Regulations, “specified insurance company” has the same meaning as “Specified Insurance Company” in sub‑paragraph A(8) of section VIII of the CRS, and includes a licensed insurer under the Insurance Act 1966 that issues, or is obligated to make payments with respect to, one or more cash value insurance contracts or annuity contracts.