Income Tax Act 1947 |
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) (Amendment No. 2) Order 2023 |
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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 No. 2) Order 2023 and comes into operation on 6 November 2023. |
Amendment of paragraph 2 |
2. In 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), in paragraph 2 —
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New Twelfth and Thirteenth Schedules |
3. In the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) Order 2018, after the Eleventh Schedule, insert —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
[AG/LEGIS/SL/134/2020/8 Vol. 2] |