| Income Tax Act 1947 |
| Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) (Amendment) Regulations 2023 |
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| Citation and commencement |
| Amendment of regulation 2 |
| 2. In the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 (G.N. No. S 75/2018), in regulation 2(1), in the definition of “FRS 110”, replace “issued by the Accounting Standards Council” with “made or formulated by the Accounting Standards Committee”. |
| Miscellaneous amendments |
3. In the Income Tax (International Tax Compliance Agreements) (Country-By‑Country Reporting) Regulations 2018, in regulation 2(1) —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/5 Vol. 1] |