Income Tax (Singapore-Finland) (Avoidance of Double Taxation Agreement) Order 2002

No. S 676

Income Tax Act

(Chapter 134)

Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) Order 2002

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 an Agreement dated 7th June 2002, between the Government of the Republic of Singapore and the Government of the Republic of Finland, arrangements where made for, amongst other things, the avoidance of double taxation:

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

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

Made this 27th day of December 2002.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R32.2.035 Vol. 4; AG/LEG/SL/134/2002/2 Vol. 1]

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