Singapore legislation
Regulation 3
of Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020
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.