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
Singapore has in place an appropriate legal and regulatory framework requiring the
availability of all relevant types of information.
Singapore has in place a robust program ensuring timely and effective exchange of
information.
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.