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INCOME TAX (AMENDMENT) (EXCHANGE OF INFORMATION) BILL 2009

October 2009 - Tax & Private Client. Legal Developments by Drew & Napier LLC .

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The Income Tax (Amendment) (Exchange of Information) Bill (the “Bill”) has been introduced in Parliament. The Bill proposes to amend the Income Tax Act to bring the level of assistance Singapore can provide to foreign jurisdictions under Avoidance of Double Taxation Agreements (“DTAs”) in line with the Organization for Economic Cooperation and Development’s Standard on the exchange of information for tax purposes (the “Standard”)

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