In forceAs enacted

Contents

Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 · As enacted · Part 1 · Preliminary

9. Meaning of “reporting Singaporean financial institution”

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In these Regulations, “reporting Singaporean financial institution” means —

(a)

any financial institution (but not in relation to any branch of the financial institution located outside Singapore) that is resident in Singapore; or

(b)

any financial institution (in relation to its branch located in Singapore) not resident in Singapore,but excludes any non‑reporting financial institution.

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Read on from reg 10

Part 2

Registration

Read on from Part 2

Part 3

Obligations in Relation to Financial Accounts

Read on from Part 3

9. Meaning of “reporting Singaporean financial institution”

Registration

Obligations in Relation to Financial Accounts

Schedules