The Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) (Amendment) Regulations 2023 were published on Singapore Statutes Online, the platform of the Singapore government for publicizing legal documents. The Regulations modify the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 which set out reporting provisions for large multi-national entities (MNEs) located in Singapore based on the „
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