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

Source: Singapore Statutes Online | Archived by Legal Wires

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 20B 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]
[S 893/2018 wef 28/12/2018]
(e)the competent authority of each of the countries specified in the Fifth Schedule, starting 12 November 2018;
[S 893/2018 wef 28/12/2018]
[S 546/2020 wef 07/07/2020]
(f)the competent authority of each of the countries specified in the Sixth Schedule, starting 4 April 2020;
[S 546/2020 wef 07/07/2020]
[S 959/2021 wef 21/12/2021]
(g)the competent authority of each of the countries specified in the Seventh Schedule, starting 1 December 2020;
[S 959/2021 wef 21/12/2021]
(h)the competent authority of each of the countries specified in the Eighth Schedule, starting 31 March 2021;
[S 959/2021 wef 21/12/2021]
[S 356/2022 wef 05/05/2022]
(i)the competent authority of each of the countries specified in the Ninth Schedule, starting 14 March 2022;
[S 356/2022 wef 05/05/2022]
[S 26/2023 wef 27/01/2023]
(j)the competent authority of the country specified in the Tenth Schedule, starting 27 June 2022;
[S 26/2023 wef 27/01/2023]
(k)the competent authority of the country specified in the Eleventh Schedule, starting 14 November 2022;
[S 26/2023 wef 27/01/2023]
[S 714/2023 wef 06/11/2023]
(l)the competent authority of the country specified in the Twelfth Schedule, starting 5 July 2023;
[S 714/2023 wef 06/11/2023]
(m)the competent authority of each of the countries specified in the Thirteenth Schedule, starting 2 October 2023;
[S 714/2023 wef 06/11/2023]
[S 69/2024 wef 01/02/2024]
(n)the competent authority of each of the countries specified in the Fourteenth Schedule, starting 8 January 2024;
[S 69/2024 wef 01/02/2024]
[S 224/2024 wef 27/03/2024]
(o)the competent authority of the country specified in the Fifteenth Schedule, starting 13 February 2024;
[S 224/2024 wef 27/03/2024]
[S 731/2024 wef 20/09/2024]
(p)the competent authority of the country specified in the Sixteenth Schedule, starting 7 August 2024;
[S 731/2024 wef 20/09/2024]
[S 813/2024 wef 24/10/2024]
(q)the competent authority of each of the countries specified in the Seventeenth Schedule, starting 7 October 2024;
[S 813/2024 wef 24/10/2024]
[S 263/2025 wef 08/04/2025]
(r)the competent authority of the country specified in the Eighteenth Schedule, starting 24 February 2025;
[S 263/2025 wef 31/12/2021]
[S 263/2025 wef 08/04/2025]
[S 64/2026 wef 09/02/2026]
(s)the competent authority of the country specified in the Nineteenth Schedule, starting 11 June 2025;
[S 64/2026 wef 09/02/2026]
(t)the competent authority of the country specified in the Twentieth Schedule, starting 19 December 2025.
[S 64/2026 wef 09/02/2026]
FIRST SCHEDULE
Paragraph 2(a)
Countries
1.  Australia
2.  Belgium
3.  Canada
4.  Cyprus
5.  Estonia
6.  France
7.  Germany
8.  Indonesia
9.  Ireland
10.  Italy
11.  Japan
12.  Korea
13.  Latvia
14.  Luxembourg
15.  Mexico
16.  Netherlands
17.  Norway
18.  Poland
19.  Portugal
20.  Slovak Republic
21.  Slovenia
22.  South Africa
23.  Spain
24.  United Kingdom
SECOND SCHEDULE
Paragraph 2(b)
Countries
1.  Argentina
2.  Austria
3.  Brazil
4.  Bulgaria
5.  Chile
6.  Colombia
7.  Croatia
8.  Czech Republic
9.  Denmark
10.  Finland
11.  Greece
12.  Guernsey
13.  India
14.  Jersey
15.  Lithuania
16.  Malta
17.  New Zealand
18.  Sweden
THIRD SCHEDULE
Paragraph 2(c)
Countries
1.  Cayman Islands
2.  Hungary
3.  Iceland
4.  Isle of Man
5.  Liechtenstein
6.  Mauritius
7.  Pakistan
8.  Romania
9.  Russian Federation
10.  Switzerland
11.  Uruguay
[S 711/2018 wef 26/10/2018]
FOURTH SCHEDULE
Paragraph 2(d)
Countries
1.  Costa Rica
2.  Malaysia
[S 711/2018 wef 26/10/2018]
FIFTH SCHEDULE
Paragraph 2(e)
Countries
1.Bermuda
2.China
3.Curacao
4.Nigeria
5.Qatar
[S 893/2018 wef 28/12/2018]
SIXTH SCHEDULE
Paragraph 2(f)
Countries
1.  Andorra
2.  Anguilla
3.  Bahamas
4.  British Virgin Islands
5.  Hong Kong Special Administrative Region of the People’s Republic of China
6.  Monaco
7.  Peru
8.  San Marino
9.  Saudi Arabia
10.  Seychelles
11.  Turks and Caicos Islands
12.  United Arab Emirates
[S 546/2020 wef 07/07/2020]
SEVENTH SCHEDULE
Paragraph 2(g)
Countries
1.  Panama
2.  Belize
[S 959/2021 wef 21/12/2021]
EIGHTH SCHEDULE
Paragraph 2(h)
Countries
1.  Oman
2.  Kazakhstan
3.  Gibraltar
4.  Bahrain
5.  Macau Special Administrative Region of the People’s Republic of China
[S 959/2021 wef 21/12/2021]
NINTH SCHEDULE
Paragraph 2(i)
Countries
1.  Azerbaijan
2.  Maldives
3.  Turkey
[S 356/2022 wef 05/05/2022]
TENTH SCHEDULE
Paragraph 2(j)
Country
1.  Tunisia
[S 26/2023 wef 27/01/2023]
ELEVENTH SCHEDULE
Paragraph 2(k)
Country
1.  Israel
[S 26/2023 wef 27/01/2023]
TWELFTH SCHEDULE
Paragraph 2(l)
Country
1.Aruba
[S 714/2023 wef 06/11/2023]
THIRTEENTH SCHEDULE
Paragraph 2(m)
Countries
1.Barbados
2.Faroe Islands
3.Thailand
[S 714/2023 wef 06/11/2023]
FOURTEENTH SCHEDULE
Paragraph 2(n)
Countries
1.Kenya
2.Montserrat
[S 69/2024 wef 01/02/2024]
 
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]

Archived for legal research. Authoritative version at sso.agc.gov.sg.