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Mutual Administrative Assistance In Tax Matters (Designation) Order

Cap. 103:03s04 · Revised Edition 2020 · 12 sections

• s. 1Citation
• s. 2Interpretation
• s. 3CbC report format
• s. 4CbC reporting by surrogate or constituent entity
• s. 5Master file and local file
• s. 6Electronic CbC report
• s. 7CbC Report
• s. 8Records
• s. 9Inspection of books, records, etc
• s. 10Use and confidentiality of CbC report information
• s. 11Obstructing a competent authority
• s. 12—