Regulation 1
Citation and commencement
This Order may be cited as the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015 and comes into operation on 18 March 2015.
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Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S133-2015 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Order may be cited as the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015 and comes into operation on 18 March 2015.
Declaration as international tax compliance agreement
The agreement reached between the Government of the Republic of Singapore and the Government of the United States of America to improve international tax compliance and to implement the Foreign Account Tax Compliance Act (FATCA), signed on 9 December 2014, is declared as an international tax compliance agreement for the purposes of Part XXB of the Act.
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