Singapore legislation
Regulation 2
of Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021
Regulation 2
Prescribed purpose under section 6(4B) of Act
The disclosure of any information concerning any person to an authorised officer of the government of another country for the purpose of, or in the course of, the person’s participation in the Organisation for Economic Co‑operation and Development’s International Compliance Assurance Programme is a prescribed purpose under section 6(4B) of the Act.