Income Tax Act |
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) (Amendment) Order 2020 |
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Citation and commencement |
1. This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) (Amendment) Order 2020 and comes into operation on 7 July 2020. |
Amendment of paragraph 2 |
2. Paragraph 2 of the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) Order 2018 (G.N. No. S 72/2018) is amended by deleting the full‑stop at the end of sub‑paragraph (e) and substituting a semi‑colon, and by inserting immediately thereafter the following sub‑paragraph:
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New Sixth Schedule |
3. The Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) Order 2018 is amended by inserting, immediately after the Fifth Schedule, the following Schedule:
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Permanent Secretary, Ministry of Finance, Singapore. |
[R032.007.2628.V5; AG/LEGIS/SL/134/2020/8 Vol. 1] |