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Singapore: Implementation of the Common Reporting Standard (CRS) with effect from 1 January 2017
Date: 30 December 2016 Dear Sir/Madam, The Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 (“CRS Regulations”) will come into effect on 1 January 2017. The CRS is an internationally agreed standard for the automatic exchange of financial account information (“AEOI”), endorsed by the OECD and the Global Forum for Transparency and Exchange […]