| Income Tax Act |
| Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 and come into operation on 5 February 2018. |
| Definitions |
| Application |
| 3. These Regulations apply to a Type A group or Type B group in respect of any of its accounting periods beginning on or after 1 January 2017. |
| Obligation of ultimate parent entity of MNE group to submit country‑by‑country report |
4.—(1) Subject to regulation 5, where —
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| Designation of constituent entity to submit country‑by‑country report in place of ultimate parent entity |
5.—(1) This regulation applies where —
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Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.007.2628.V5; AG/LEGIS/SL/134/2015/29 Vol. 1] |