Singapore legislation
Regulation 2
of Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Regulation 2
Implementation of Agreement
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 (called the Government) and the Government of the United States of America to improve international tax compliance and to implement the Foreign Account Tax Compliance Act (referred to in these Regulations as FATCA), signed on 9 December 2014 (referred to in these Regulations as the Agreement).
Subregulation 2
The Agreement as signed on 9 December 2014 is set out in the Schedule.