Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020
Table of Contents
Enacting Formula
Part 1 PRELIMINARY
1 Citation and commencement
2 Implementation of Agreement
3 General definitions
4 Meanings of "financial institution" and "reporting Singaporean financial institution"
5 Meaning of "custodial institution"
6 Meaning of "depository institution"
7 Meaning of "investment entity"
8 Meaning of "specified insurance company"
Part 2 OBLIGATIONS IN RELATION TO FINANCIAL ACCOUNTS
9 Identification obligation
10 Reporting obligation
Part 3 OBLIGATIONS IN RELATION TO PAYMENTS TO NON‑PARTICIPATING FINANCIAL INSTITUTION
11 Identification and disclosure obligations
Part 4 NON‑REPORTING SINGAPOREAN FINANCIAL INSTITUTIONS, EXEMPT BENEFICIAL OWNERS AND EXCLUDED ACCOUNTS
12 Non‑reporting Singaporean financial institutions and exempt beneficial owners
13 Accounts that are not U.S. reportable accounts