Singapore’s DTA and EOI Arrangements contain provisions for the exchange of information for tax purposes. Singapore is also a signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Exchange of information can take place in the form of EOI on request, spontaneous EOI or automatic EOI.
- EOI on request - EOI partners may request for information from the Comptroller of Income Tax. View Administration of the Exchange of Information for Tax Purposes for more details.
- Spontaneous EOI - Under this framework, Singapore has committed to spontaneously exchange certain categories of rulings with EOI partners. View Exchange of Tax Rulings for more details.
- Automatic EOI – Singapore exchanges information with its EOI partners under the International Tax Compliance Agreements on Foreign Account Tax Compliance Act (FATCA); the Common Reporting Standard (CRS); and Country-by-Country Reporting (CbCR).