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Contents

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

8. Meaning of “specified insurance company”

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Amended

Last amended by an amending law of 2024.

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.

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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

8. Meaning of “specified insurance company”

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