Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 18/09/2019
SingaporeDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.
Annex B - Competent authorities
For the purposes of Article 3, paragraph 1.d, the term "competent authority" in relation to the Republic of Singapore means the Minister for Finance or his authorised representative.
Period covered: 01/05/2016 -
Articles concerned : 3