Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information) (Amendment No. 2) Order 2018
On 30 October 2018, the above Order is amended by inserting, immediately after the Third Schedule, the Fourth and Fifth Schedules:
A new Fourth Schedule adds 7 more countries of which Singapore has an agreement with that are effective from 30 March 2018:
- Aruba
- Azerbaijan
- Bahamas
- Granada
- Hong Kong Special Administrative Region of the People’s Republic of China
- Turks and Caicos Islands
- United Arab Emirates.
A new Fifth Schedule adds 3 more countries of which Singapore has an agreement with that are effective from 21 September 2018:Anguilla, Greenland and Macao
- Anguilla
- Greenland
- Macao Special Administrative Region of the People’s Republic of China
Source: Government Gazette, Electronic Edition, 31 October 2018