Income Tax Act |
Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021 |
|
Citation |
1. This Order is the Income Tax (International Tax Compliance Agreements) (Competent Authority Agreement — United States of America) Order 2021. |
Declaration as international tax compliance agreement |
2. The agreement between the competent authorities of the Republic of Singapore and the United States of America on the Exchange of Country‑By‑Country Reports, signed on 6 October 2020, is declared as an international tax compliance agreement for the purposes of Part XXB of the Act with effect from 1 January 2021. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R045.003.0025.V2; AG/LEGIS/SL/134/2020/8 Vol. 1] |