Singapore legislation
Regulation 8
of Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016
Regulation 8
Meaning of “specified insurance company”
Amended byS 158/2017 wef 04/04/2017S 741/2024 wef 31/12/2021
In these Regulations, “specified insurance company” has the same meaning as “Specified Insurance Company” in sub‑paragraph A(8) of section VIII of the CRS, and includes a licensed insurer under the Insurance Act 1966 that issues, or is obligated to make payments with respect to, one or more cash value insurance contracts or annuity contracts.