第7 シンガポール（アジア経済法令ニュース24-40）
2024.10.04
- Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) (Amendment No. 3) Order 2024
First published in the Government Gazette, Electronic Edition, on 20 September 2024 and comes into operation on 20 September 2024.
; No. S 731/2024 - Courts (Civil and Criminal Justice) Reform Act 2021 – Courts (Civil and Criminal Justice) Reform Act 2021 (Commencement) Notification 2024
First published in the Government Gazette, Electronic Edition, on 23 September 2024 and Sections 3(2), 29, 96, 132, 211, 221(a), (b) and (c), 225 and 227 of the Courts (Civil and Criminal Justice) Reform Act 2021 come into operation on 15 October 2024.; No. S 735/2024 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2024
First published in the Government Gazette, Electronic Edition, on 26 September 2024.
(1) These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2024 and, except for regulations 2(c),3(a) and (b) and 6, come into operation on 27 September 2024.
(2) Regulation 3(b) is deemed to have come into operation on 4 June 2018.
(3) Regulation 6 is deemed to have come into operation on 31 December 2021.
(4) Regulation 3(a) is deemed to have come into operation on 1 March 2022.
(5) Regulation 2(c) is deemed to have come into operation on 1 August 2024.
; No. S 741/2024 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (United States of America) (Amendment) Regulations 2024
First published in the Government Gazette, Electronic Edition, on 26 September 2024.
(1) These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) (Amendment) Regulations 2024 and, except for regulations 2(c), 6(a) and (c) and 7, come into operation on 27 September 2024.
(2) Regulation 6(c) is deemed to have come into operation on 4 June 2018.
(3) Regulation 7 is deemed to have come into operation on 31 December 2021.
(4) Regulation 6(a) is deemed to have come into operation on 1 March 2022.
(5) Regulation 2(c) is deemed to have come into operation on 1 August 2024.
; No. S 742/2024 - Income Tax Act 1947 – Income Tax (International Tax Compliance Agreements) (United States of America) (Amendment No. 2) Regulations 2024
First published in the Government Gazette, Electronic Edition, on 26 September 2024.
(1) These Regulations are the Income Tax (International Tax Compliance Agreements) (United States of America) (Amendment No. 2) Regulations 2024 and, except for regulations 2, 5(a) and 6, come into operation on 27 September 2024.
(2) Regulation 6 is deemed to have come into operation on 31 December 2021.
(3) Regulation 5(a) is deemed to have come into operation on 1 March 2022.
(4) Regulation 2 is deemed to have come into operation on 1 August 2024.
; No. S 743/2024 - Business Trusts Act 2004 – Business Trusts (Amendment) Regulations 2024
First published in the Government Gazette, Electronic Edition, on 30 September 2024 and come into operation on 1 October 2024.; No. S 756/2024 - Goods and Services Tax Act 1993 – Goods and Services Tax (Non-taxable Public Agency Supplies) (Amendment No. 2) Order 2024
First published in the Government Gazette, Electronic Edition, on 1 October 2024 and comes into operation on 1 October 2024.; No. S 768/2024