Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 · As enacted · Part 1 · Preliminary
2. Implementation of Agreement
Feedback & supportThese Regulations have effect for and in connection with the implementation of obligations arising under 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 (called in these Regulations the Agreement).
The Agreement is set out in the Schedule.
Subregulation 1
These Regulations have effect for and in connection with the implementation of obligations arising under 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 (called in these Regulations the Agreement).
Subregulation 2
The Agreement is set out in the Schedule.