Regulation 1
Citation
This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018.
/akn/sg/act/sub_leg/1947/ITA-S72-2018
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Repo... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S72-2018 1947, currently marked in force and first recorded in 1947.
Regulation 2
Declaration as international tax compliance agreement
Amended byS 711/2018 wef 26/10/2018S 711/2018 wef 26/10/2018S 711/2018 wef 26/10/2018S 893/2018 wef 28/12/2018S 893/2018 wef 28/12/2018S 546/2020 wef 07/07/2020S 546/2020 wef 07/07/2020S 959/2021 wef 21/12/2021S 959/2021 wef 21/12/2021S 959/2021 wef 21/12/2021S 356/2022 wef 05/05/2022S 356/2022 wef 05/05/2022S 26/2023 wef 27/01/2023S 26/2023 wef 27/01/2023S 26/2023 wef 27/01/2023S 714/2023 wef 06/11/2023S 714/2023 wef 06/11/2023S 714/2023 wef 06/11/2023S 69/2024 wef 01/02/2024S 69/2024 wef 01/02/2024S 224/2024 wef 27/03/2024S 224/2024 wef 27/03/2024S 731/2024 wef 20/09/2024S 731/2024 wef 20/09/2024S 813/2024 wef 24/10/2024S 813/2024 wef 24/10/2024S 263/2025 wef 08/04/2025S 263/2025 wef 31/12/2021S 263/2025 wef 08/04/2025S 64/2026 wef 09/02/2026S 64/2026 wef 09/02/2026S 64/2026 wef 09/02/2026
The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international tax compliance agreement for the purposes of Part 20B of the Act between the Inland Revenue Authority of Singapore and the following:
(a)
the competent authority of each of the countries specified in the First Schedule, starting 31 July 2017;
(b)
the competent authority of each of the countries specified in the Second Schedule, starting 21 December 2017;
(c)
the competent authority of each of the countries specified in the Third Schedule, starting 30 March 2018;
(d)
the competent authority of each of the countries specified in the Fourth Schedule, starting 26 July 2018;
(e)
the competent authority of each of the countries specified in the Fifth Schedule, starting 12 November 2018;
(f)
the competent authority of each of the countries specified in the Sixth Schedule, starting 4 April 2020;
(g)
the competent authority of each of the countries specified in the Seventh Schedule, starting 1 December 2020;
(h)
the competent authority of each of the countries specified in the Eighth Schedule, starting 31 March 2021;
(i)
the competent authority of each of the countries specified in the Ninth Schedule, starting 14 March 2022;
(j)
the competent authority of the country specified in the Tenth Schedule, starting 27 June 2022;
(k)
the competent authority of the country specified in the Eleventh Schedule, starting 14 November 2022;
(l)
the competent authority of the country specified in the Twelfth Schedule, starting 5 July 2023;
(m)
the competent authority of each of the countries specified in the Thirteenth Schedule, starting 2 October 2023;
(n)
the competent authority of each of the countries specified in the Fourteenth Schedule, starting 8 January 2024;
(o)
the competent authority of the country specified in the Fifteenth Schedule, starting 13 February 2024;
(p)
the competent authority of the country specified in the Sixteenth Schedule, starting 7 August 2024;
(q)
the competent authority of each of the countries specified in the Seventeenth Schedule, starting 7 October 2024;
(r)
the competent authority of the country specified in the Eighteenth Schedule, starting 24 February 2025;
(s)
the competent authority of the country specified in the Nineteenth Schedule, starting 11 June 2025;
(t)
the competent authority of the country specified in the Twentieth Schedule, starting 19 December 2025.
Common questions
- What is Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Repo... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S72-2018 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 still in force?
- Yes — Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 is currently in force.
- When did Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 take effect?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 was first recorded in 1947.
- How many regulations does Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 have?
- Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 contains 2 regulations.
- Where can I read the official version of Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018?
- The official text of Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 is published at sso.agc.gov.sg.