Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016
Table of Contents
Enacting Formula
Part 1 PRELIMINARY
1 Citation and commencement
2 Implementation of Agreement
3 Definitions
4 Meaning of "financial institution"
5 Meaning of "custodial institution"
6 Meaning of "depository institution"
7 Meaning of "investment entity"
8 Meaning of "specified insurance company"
9 Meaning of "reporting Singaporean financial institution"
10 Meaning of "non-reporting financial institution"
11 Meaning of "financial account"
12 Meaning of "residence for a tax purpose"
Part 2 REGISTRATION
13 Registration
Part 3 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS
14 Due diligence obligation
15 Modifications to sections II to VIII of CRS
16 Reporting obligation
17 Appointment of agent
THE SCHEDULE Common Reporting Standard