﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S621-2016/Historical/20220301?DocDate=20240926&amp;ValidDate=20230215&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016?ValidDate=20240927&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016?ValidDate=20240927&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016?ValidDate=20240927&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For t...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016?ValidDate=20240927&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller,...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016?ValidDate=20240927&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Fri, 27 Sep 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Thu, 01 Aug 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution has the same meaning as Custodial Institution in sub‑paragraph A(4) of section VIII of the CRS, and inc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 10 Meaning of "non-reporting financial institution"</title><description>Meaning of non-reporting financial institution In these Regulations, a non‑reporting financial institution has the same meaning as Non‑Reporting Financial Institution in sub‑paragr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Wed, 01 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 13 Registration</title><description>Registration Unless the Comptroller otherwise directs — a financial institution that is or becomes a reporting Singaporean financial institution at any time between and (both dates...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the institu...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller,...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller,...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 3 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — active NFE has the same meaning as Active NFE in sub‑paragraph D(9) of section VIII of the CRS; AML/KYC pr...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the institu...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For t...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the institu...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For t...</description><pubDate>Mon, 01 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Mon, 04 Jun 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Mon, 04 Jun 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Mon, 04 Jun 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Mon, 04 Jun 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII o...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the institu...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For t...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by para...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is no...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the institu...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For t...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the ...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII o...</description><pubDate>Tue, 04 Apr 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Enacting Formula</title><description>In exercise of the powers conferred by section 105P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 and come into operation on .</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations implement the Standard for Automatic Exchange of Financial Account Information in Tax Matters (for the wider approach) developed and ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 3 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — active NFE has the same meaning as Active NFE in sub‑paragraph D(9) of section VIII of the CRS; AML/KYC p...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 4 Meaning of "financial institution"</title><description>Meaning of financial institution In these Regulations, financial institution means — a custodial institution; a depository institution; an investment entity; or a specified insura...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution has the same meaning as Custodial Institution in sub‑paragraph A(4) of section VIII of the CRS, and in...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 9 Meaning of "reporting Singaporean financial institution"</title><description>Meaning of reporting Singaporean financial institution In these Regulations, reporting Singaporean financial institution means — any financial institution (but not in relation to ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 10 Meaning of "non-reporting financial institution"</title><description>Meaning of non-reporting financial institution In these Regulations, a non‑reporting financial institution has the same meaning as Non‑Reporting Financial Institution in sub‑parag...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by par...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 12 Meaning of "residence for a tax purpose"</title><description>Meaning of residence for a tax purpose In these Regulations, a person’s residence for a tax purpose is — if the person is an individual, the jurisdiction in which the person is re...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211116?ValidDate=20211116&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 2 REGISTRATION</title><description>REGISTRATION</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 13 Registration</title><description>Registration Unless the Comptroller otherwise directs — a financial institution that is or becomes a reporting Singaporean financial institution at any time between and (both date...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 3 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the instit...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr17-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 17 Appointment of agent</title><description>Appointment of agent A reporting Singaporean financial institution may appoint a person as the institution’s agent to carry out on its behalf its obligations under regulations 14 ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170404?ValidDate=20170404&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Schedule Common Reporting Standard</title><description>Regulation 2(2) Common Reporting Standard Section I: General Reporting Requirements A.	Subject to paragraphs C through F, each Reporting Financial Institution must report the foll...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is n...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by par...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the instit...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For ...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20170101?ValidDate=20170101&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is n...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20180604?ValidDate=20180604&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 3 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — active NFE has the same meaning as Active NFE in sub‑paragraph D(9) of section VIII of the CRS; AML/KYC p...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20200601?ValidDate=20200601&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 13 Registration</title><description>Registration Unless the Comptroller otherwise directs — a financial institution that is or becomes a reporting Singaporean financial institution at any time between and (both date...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution has the same meaning as Custodial Institution in sub‑paragraph A(4) of section VIII of the CRS, and in...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S621-2016/Historical/20211201?ValidDate=20211201&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 10 Meaning of "non-reporting financial institution"</title><description>Meaning of non-reporting financial institution In these Regulations, a non‑reporting financial institution has the same meaning as Non‑Reporting Financial Institution in sub‑parag...</description><pubDate>Sun, 01 Jan 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Enacting Formula</title><description>In exercise of the powers conferred by section 105P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 and come into operation on .</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations implement the Standard for Automatic Exchange of Financial Account Information in Tax Matters (for the wider approach) developed and ...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 3 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — active NFE has the same meaning as Active NFE in sub‑paragraph D(9) of section VIII of the CRS; AML/KYC p...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 4 Meaning of "financial institution"</title><description>Meaning of financial institution In these Regulations, financial institution means — a custodial institution; a depository institution; an investment entity; or a specified insura...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution has the same meaning as Custodial Institution in sub‑paragraph A(4) of section VIII of the CRS, and in...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution has the same meaning as Depository Institution in sub‑paragraph A(5) of section VIII of the CRS, and...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity has the same meaning as Investment Entity in sub‑paragraph A(6) of section VIII of the CRS, and includes — the...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company has the same meaning as Specified Insurance Company in sub‑paragraph A(8) of section VIII ...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 9 Meaning of "reporting Singaporean financial institution"</title><description>Meaning of reporting Singaporean financial institution In these Regulations, reporting Singaporean financial institution means — any financial institution (but not in relation to ...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 10 Meaning of "non-reporting financial institution"</title><description>Meaning of non-reporting financial institution In these Regulations, a non‑reporting financial institution has the same meaning as Non‑Reporting Financial Institution in sub‑parag...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 11 Meaning of "financial account"</title><description>Meaning of financial account In these Regulations, financial account has the same meaning as Financial Account in sub‑paragraph C(1) of section VIII of the CRS, as modified by par...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 12 Meaning of "residence for a tax purpose"</title><description>Meaning of residence for a tax purpose In these Regulations, a person’s residence for a tax purpose is — if the person is an individual, the jurisdiction in which the person is re...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 2 REGISTRATION</title><description>REGISTRATION</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 13 Registration</title><description>Registration Unless the Comptroller otherwise directs — a financial institution that is or becomes a reporting Singaporean financial institution at any time between and (both date...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Part 3 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr14-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 14 Due diligence obligation</title><description>Due diligence obligation A reporting Singaporean financial institution must establish and maintain the following arrangements in relation to all financial accounts that the instit...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr15-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 15 Modifications to sections II to VIII of CRS</title><description>Modifications to sections II to VIII of CRS For the purposes of regulations 14(3) and (10) and 16(7), sections II to VIII of the CRS are modified by the following paragraphs. For ...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr16-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 16 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of calendar year 2017 and every following calendar year, prepare and provide to the Comptroller...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=pr17-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - 17 Appointment of agent</title><description>Appointment of agent A reporting Singaporean financial institution may appoint a person as the institution’s agent to carry out on its behalf its obligations under regulations 14 ...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Schedule Common Reporting Standard</title><description>Regulation 2(2) Common Reporting Standard Section I: General Reporting Requirements A.	Subject to paragraphs C through F, each Reporting Financial Institution must report the foll...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S621-2016/Published?DocDate=20161202&amp;ProvIds=</link><title>Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016. It is n...</description><pubDate>Fri, 02 Dec 2016 00:00:00 +0800</pubDate></item></channel></rss>