Singapore legislation
Regulation 9
of Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016
Regulation 9
Meaning of “reporting Singaporean financial institution”
In these Regulations, “reporting Singaporean financial institution” means —
(a)
any financial institution (but not in relation to any branch of the financial institution located outside Singapore) that is resident in Singapore; or
(b)
any financial institution (in relation to its branch located in Singapore) not resident in Singapore,but excludes any non‑reporting financial institution.