Income Tax (Singapore — Nigeria) (Avoidance of Double Taxation Agreement) Order 2018

Status:

Published in Subsidiary Legislation Supplement
on 03 Aug 2018

No. S 487

Income Tax Act

(CHAPTER 134)

Income Tax (Singapore — Nigeria)
(Avoidance of Double Taxation Agreement)
Order 2018

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 have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS by an Agreement dated 2 August 2017, between the Government of the Republic of Singapore and the Government of the Federal Republic of Nigeria, arrangements were made, amongst other things, for the avoidance of double taxation:

AND WHEREAS by a Protocol dated 2 August 2017, between the Government of the Republic of Singapore and the Government of the Federal Republic of Nigeria, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:

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

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

Made on 16 July 2018.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R32.002.0088.V1; AG/LEGIS/SL/134/2015/3 Vol. 4]

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