Regulation 1
Citation and commencement
This Order is the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 and comes into operation on 1 January 2021.
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Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S718-2020 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Order is the Income Tax (International Tax Compliance Agreements) (United States of America) Order 2020 and comes into operation on 1 January 2021.
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), done at Singapore on 13 November 2018, as corrected by agreement between the Government of the Republic of Singapore and the Government of the United States of America on 27 November 2019, is declared as an international tax compliance agreement for the purposes of Part XXB of the Act.
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