Singapore legislation
Regulation 8
of Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Regulation 8
Meaning of “specified insurance company”
Amended byS 743/2024 wef 31/12/2021
In these Regulations, “specified insurance company” means a licensed insurer under the Insurance Act 1966 that issues, or is obligated to make payment with respect to a cash value insurance contract or an annuity contract.