Singapore’s DTA and EOI Arrangements contain
provisions for the exchange of information for tax purposes. Singapore is also a signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Exchange of information can take place in the form of EOI on request, automatic EOI or spontaneous EOI.
- EOI on request (EOIR) - EOI partners may request for information from the Competent Authority of Singapore. View Administration of the Exchange of Information for Tax Purposes for more details.
- Automatic EOI (AEOI) – Singapore exchanges information with its EOI partners under the International Tax Compliance Agreements on Foreign Account Tax Compliance Act (FATCA); the Common Reporting Standard (CRS); and Country-by-Country Reporting (CbCR).
- Spontaneous EOI (SEOI) - Singapore spontaneously exchange certain categories of tax rulings with EOI partners, as part of Singapore’s commitment to the Base Erosion & Profit Shifting (BEPS) minimum standards. View Exchange of Tax Rulings for more details.