Singapore and Austria updates DTA’s Article on Exchange of Information

11 January 2013

In October 2012, Singapore and Austria had clarified through an Exchange of Notes, that the interpretation of Article 25 (Exchange of Information) in the standing agreement for the avoidance of double tax, is in accordance with the internationally agreed Standard.

The Exchange of Notes amends the information that must be provided by the relevant competent authorities in an exchange of information request under the DTA.

Source: Inland Revenue Authority of Singapore (IRAS)