Regulation 1
Citation
This Order is the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021.
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Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S958-2021 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021.
Declaration as international tax compliance agreement
The agreement between the competent authorities of the Republic of Singapore and the United States of America on the Exchange of Country‑By‑Country Reports, signed on 6 October 2020, is declared as an international tax compliance agreement for the purposes of Part XXB of the Act with effect from 1 January 2021.
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