Singapore signs CAA with Japan and Korea

via CITT News

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On 13 and 14 October 2016, the Inland Revenue Authority of Singapore (“IRAS”) announced (Link) that it has concluded bilateral Competent Authority Agreements (“CAAs”) with Japan (Link) and the Republic of Korea (Link) for automatic exchange of information, respectively.  Under the Agreements, the IRAS will automatically exchange financial information of accounts in Singapore held by tax residents of Japan and Korea with the competent authorities of these jurisdictions for reciprocal information. The first submission by Singapore FIs is scheduled for 31 May 2018 under all existing CAAs with the first exchange between governments occurring by September 2018.

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