On 21 December 2021, Singapore published the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on The Exchange of Country-by-Country Reports) Order 2018.
The change includes the addition of a seventh schedule listing the jurisdictions with which the CbC report exchange is effective as of 1 December 2020, and the addition of an eighth schedule listing the jurisdictions with which the CbC report exchange is effective from 31 March 2021.
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