Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018

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Published in Subsidiary Legislation Supplement
on 12 Jan 2018

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No. S 29

Income Tax Act

(CHAPTER 134)

Income Tax (International Tax Compliance
Agreements) (Multilateral Competent Authority
Agreement on Automatic Exchange
of Financial Account Information) Order 2018

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

Citation

1. This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) Order 2018.

Declaration as international tax compliance agreement

2. The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information is declared as an international tax compliance agreement for the purposes of Part XXB of the Act between the Inland Revenue Authority of Singapore and the following:

(a)	the competent authority of each of the countries specified in the First Schedule, with effect from and including 7 August 2017;
(b)	the competent authority of each of the countries specified in the Second Schedule, with effect from and including 21 December 2017.

Made on 12 January 2018.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R045.003.0012.V23; AG/LEGIS/SL/134/2015/45 Vol. 1]