Regulation 1
Citation and commencement
This Order is the Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 and comes into operation on 1 January 2021.
/akn/sg/act/sub_leg/1947/ITA-S85-2020
Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S85-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Definition
In this Order, “Agreement” means the Agreement between the Republic of Singapore and the United States of America for the Exchange of Information relating to Taxes done at Singapore on 13 November 2018, set out in the Schedule.
Regulation 3
Declaration of Exchange of Information Arrangement
It is declared that —
(a)
Singapore is a party to the Agreement, being a bilateral arrangement the purpose or one of the purposes of which is the exchange of information concerning the tax positions of persons, and accordingly an arrangement mentioned in section 105BA(1) of the Act; and
(b)
it is expedient that the arrangement should have effect.
Common questions
- What is Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020?
- Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S85-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 still in force?
- Yes — Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 is currently in force.
- When did Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 take effect?
- Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 was first recorded in 1947.
- How many regulations does Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 have?
- Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 contains 3 regulations.
- Where can I read the official version of Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020?
- The official text of Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020 is published at sso.agc.gov.sg.