Income Tax Act |
Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) (Amendment) Order 2021 |
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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 2021 and comes into operation on 21 December 2021. |
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 (f) and substituting a semi‑colon, and by inserting immediately thereafter the following sub-paragraphs:
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New Seventh and Eighth Schedules |
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 Sixth Schedule, the following Schedules:
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Permanent Secretary, Ministry of Finance, Singapore. |
[R032.007.2628.V5; AG/LEGIS/SL/134/2020/8 Vol. 1] |