Singapore legislation
Regulation 8
of Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2015
Regulation 8
Meaning of “specified insurance company”
Amended byS 742/2024 wef 31/12/2021S 742/2024 wef 31/12/2021
In these Regulations, “specified insurance company” means any of the following persons that issues, or is obligated to make payment with respect to a cash value insurance contract or an annuity contract:
(a)
a licensed insurer under the Insurance Act 1966;
(b)
a designated financial holding company under the Financial Holding Companies Act 2013 of a licensed insurer.