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It is not...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank that holds a licence under section 7 or 79 of the Banking Act (Cap. 19); S 476/2021 we...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20220301&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank that holds a licence under section 7 or 79 of the Banking Act (Cap. 19); S 476/2021 we...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 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, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 and come into operation on .</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations have effect for and in connection with the implementation of obligations arising under the agreement reached between the Government of...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 4 Meanings of "financial institution" and "reporting Singaporean financial institution"</title><description>Meanings of financial institution and reporting Singaporean financial institution In these Regulations, financial institution means — a custodial institution; a depository institut...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act for carry...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank licensed under the Banking Act (Cap. 19); a finance company licensed under the Finance...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act to carry out one ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act (Cap. 142) that issues, or is obligated to...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</title><description>Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20240801?ValidDate=20240801&amp;ProvIds=P14-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</title><description>Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank licensed under the Banking Act (Cap. 19); a finance company licensed under the Finance...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210101?ValidDate=20210101&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act for carry...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act to carry out one ...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act (Cap. 142) that issues, or is obligated to...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S716-2020/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 01 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=av-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 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, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr1-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 and come into operation on .</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr2-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 2 Implementation of Agreement</title><description>Implementation of Agreement These Regulations have effect for and in connection with the implementation of obligations arising under the agreement reached between the Government of...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr3-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 3 General definitions</title><description>General definitions In these Regulations — qualifying collective investment scheme means a collective investment scheme constituted in Singapore — that is authorised under section ...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr4-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 4 Meanings of "financial institution" and "reporting Singaporean financial institution"</title><description>Meanings of financial institution and reporting Singaporean financial institution In these Regulations, financial institution means — a custodial institution; a depository institut...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr5-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 5 Meaning of "custodial institution"</title><description>Meaning of custodial institution In these Regulations, custodial institution means — the holder of a capital markets services licence under the Securities and Futures Act for carry...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr6-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 6 Meaning of "depository institution"</title><description>Meaning of depository institution In these Regulations, depository institution means — a bank licensed under the Banking Act (Cap. 19); a finance company licensed under the Finance...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr7-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 7 Meaning of "investment entity"</title><description>Meaning of investment entity In these Regulations, investment entity means — the holder of a capital markets services licence under the Securities and Futures Act to carry out one ...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr8-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 8 Meaning of "specified insurance company"</title><description>Meaning of specified insurance company In these Regulations, specified insurance company means a licensed insurer under the Insurance Act (Cap. 142) that issues, or is obligated to...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</title><description>Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr9-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 9 Identification obligation</title><description>Identification obligation In relation to all financial accounts which a reporting Singaporean financial institution maintains, the institution must, on or after  — establish and ma...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr10-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 10 Reporting obligation</title><description>Reporting obligation A reporting Singaporean financial institution must, in respect of 2021 and every following calendar year, prepare and provide to the Comptroller, or a person a...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</title><description>Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr11-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 11 Identification and disclosure obligations</title><description>Identification and disclosure obligations A reporting Singaporean financial institution that comes within the terms of sub‑paragraph (d ) of paragraph 1 of Article 4 of the Agreeme...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=P14-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</title><description>Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr12-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 12 Non‑reporting Singaporean financial institutions and exempt beneficial owners</title><description>Non‑reporting Singaporean financial institutions and exempt beneficial owners Sections I to IV of Annex II to the Agreement (which define non‑reporting Singaporean financial instit...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=pr13-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - 13 Accounts that are not U.S. reportable accounts</title><description>Accounts that are not U.S. reportable accounts Without limiting the generality of paragraph A of Section V of Annex II to the Agreement, the following are excluded from the definit...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=Sc-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Schedule Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA</title><description>Regulation 2(2) Agreement between the Government of the Republic of Singapore and the Government of the United States of America to Improve International Tax Compliance and to Impl...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S716-2020/Published?DocDate=20200828&amp;ProvIds=xv-</link><title>Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020. It is not...</description><pubDate>Fri, 28 Aug 2020 00:00:00 +0800</pubDate></item></channel></rss>