Prevention of Avoidance. Singapore shall implement as necessary requirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement.
Appears in 4 contracts
Sources: International Tax Compliance Agreement, International Tax Compliance Agreement, International Tax Compliance Agreement
Prevention of Avoidance. Singapore Malaysia shall implement as necessary requirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement.
Appears in 2 contracts
Sources: International Tax Compliance Agreement, Income Tax Agreement