Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2016

Status:

Published in Subsidiary Legislation Supplement
on 01 Jun 2016

No. S 264

Income Tax Act

(CHAPTER 134)

Income Tax (Singapore — France)
(Avoidance of Double Taxation Convention)
Order 2016

WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS by a Convention dated 15 January 2015, between the Government of the Republic of Singapore and the Government of the French Republic, arrangements were made, amongst other things, for the avoidance of double taxation:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements as specified in the Schedule to this Order have been made with the Government of the French Republic; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

Made on 1 June 2016.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MF(R) R32.002.0003 V.5; AG/LEGIS/SL/134/2015/3 Vol. 1]

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