Key requirements
Exchange on request involves a partner tax authority seeking specific information from Singapore’s competent authority. Automatic exchange includes recurring reporting frameworks such as CRS, FATCA and CbCR. Spontaneous exchange covers specified tax rulings under BEPS commitments. The mechanisms have different triggers and procedures: a financial institution’s annual report is not the same as a foreign authority’s individual request. The directory links to administration and ruling-exchange guidance for the applicable process.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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