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Global Forum on Transparency and Exchange of Information for Tax Purposes: Singapore 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Singapore.

Published on October 15, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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Singapore has in place an appropriate legal and regulatory framework requiring the availability of all relevant types of information.
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Singapore has in place a robust program ensuring timely and effective exchange of information.
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Singapore promptly took measures to address the recommendations in its 2013 report and further strengthened its legal and regulatory framework to ensure compliance with the standard on the availability of beneficial ownership information strengthened in 2016.