Singapore legislation

Regulation 2

of Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021

Regulation 2

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.

Read in full context — Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 →