Regulation 2

Declaration as international tax compliance agreement

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

Subsidiary LegislationIn forceProvision 2 of 2

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 →

Regulation 2

Declaration as international tax compliance agreement

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

Subsidiary LegislationIn forceProvision 2 of 2

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 →