Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018

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No. S 72

Income Tax Act

(CHAPTER 134)

Income Tax (International Tax Compliance
Agreements) (Multilateral Competent Authority
Agreement on the Exchange
of Country-By-Country Reports) Order 2018

In exercise of the powers conferred by section 105K of the Income Tax Act, the Minister for Finance makes the following Order:

Citation

1. This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018.

Declaration as international tax compliance agreement

2. The Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports is declared as an international tax compliance agreement for the purposes of Part XXB of the Act between the Inland Revenue Authority of Singapore and the following:

(a)	the competent authority of each of the countries specified in the First Schedule, starting 31 July 2017;
(b)	the competent authority of each of the countries specified in the Second Schedule, starting 21 December 2017; [S 711/2018 wef 26/10/2018]
(c)	the competent authority of each of the countries specified in the Third Schedule, starting 30 March 2018; [S 711/2018 wef 26/10/2018]
(d)	the competent authority of each of the countries specified in the Fourth Schedule, starting 26 July 2018. [S 711/2018 wef 26/10/2018]

Made on 30 January 2018.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R032.007.2628.V5; AG/LEGIS/SL/134/2015/45 Vol. 1]

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