Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) (Amendment) Order 2023

Status:

Published in Subsidiary Legislation Supplement
on 27 Jan 2023

No. S 26

Income Tax Act 1947

Income Tax
(International Tax Compliance Agreements)
(Multilateral Competent Authority Agreement
on the Exchange of Country-By-Country
Reports) (Amendment) Order 2023

In exercise of the powers conferred by section 105K(1) of the Income Tax Act 1947, the Minister for Finance makes the following Order:

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 2023 and comes into operation on 27 January 2023.

Amendment of paragraph 2

2. In 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) —

(a)

in sub‑paragraph (i), replace the full‑stop at the end with a semi‑colon; and

(b)

after sub‑paragraph (i), insert —

“(j)	the competent authority of the country specified in the Tenth Schedule, starting 27 June 2022;
(k)	the competent authority of the country specified in the Eleventh Schedule, starting 14 November 2022.”.

New Tenth and Eleventh 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 Ninth Schedule, insert —

“TENTH SCHEDULE

Paragraph 2(j)

Country

1. Tunisia

ELEVENTH SCHEDULE

Paragraph 2(k)

Country

1. Israel”.

[G.N. Nos. S 711/2018; S 893/2018; S 546/2020; S 959/2021; S 356/2022]

Made on 20 January 2023.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[R032.007.2626.V4; AG/LEGIS/SL/134/2020/8 Vol. 1]

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