The Singapore Official Gazette issued Order S 64 on 6 February 2026, amending the schedule of international tax compliance agreements under the Multilateral Competent Authority Agreement on the Exchange of Country‑by‑Country Reports. The Order takes effect on 9 February 2026.
The Singapore Official Gazette issued Order No. S 64 on 6 February 2026, amending the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 (G.N. No. S 72/2018).
The amendment updates the schedule of international tax compliance agreements covered by the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports by adding two jurisdictions:
- Cameroon – agreement effective from 11 June 2025
- Senegal – agreement effective from 19 December 2025
To give effect to these additions, paragraph 2 of the 2018 Order is amended as follows:
- In sub-paragraph (r), the full stop at the end is replaced with a semi-colon; and
- Two new sub-paragraphs are inserted after sub-paragraph (r):
- (s) the competent authority of the country specified in the Nineteenth Schedule, starting 11 June 2025;
- (t) the competent authority of the country specified in the Twentieth Schedule, starting 19 December 2025.
The measure is formally titled the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) (Amendment) Order 2026 and comes into operation on 9 February 2026.
