Singapore legislation
Regulation 2
of Income Tax (International Tax Compliance Agreements) (United States of America) Order 2015
Regulation 2
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.