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