In forceAs enacted

Contents

Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 · As enacted · Part 1 · Preliminary

1. Citation and commencement

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These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 and come into operation on 1 January 2021.

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Read on from reg 2

Part 2

Obligations in Relation to Financial Accounts

Read on from Part 2

Part 3

Obligations in Relation to Payments to Non‑Participating Financial Institution

Read on from Part 3

Part 4

Non‑Reporting Singaporean Financial Institutions, Exempt Beneficial Owners and Excluded Accounts

Read on from Part 4

1. Citation and commencement

Obligations in Relation to Financial Accounts

Obligations in Relation to Payments to Non‑Participating Financial Institution

Non‑Reporting Singaporean Financial Institutions, Exempt Beneficial Owners and Excluded Accounts

Schedules