Income Tax (Singapore — Hong Kong Special Administrative Region of the People’s Republic of China) (Agreement for the Avoidance of Double Taxation on Income of an Enterprise Operating Ships or Aircraft in International Traffic) Order 2004

Status:

Published in Subsidiary Legislation Supplement
on 30 Dec 2004

No. S 784

Income Tax Act

(Chapter 134)

Income Tax (Singapore — Hong Kong Special Administrative
Region of the People’s Republic of China)
(Agreement for the Avoidance of
Double Taxation on Income of
An Enterprise Operating Ships or Aircraft in International Traffic)
Order 2004

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 the 28th day of November 2003, between the Government of the Republic of Singapore and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China, 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 specified in the Schedule to this Order have been made with the Government of the Hong Kong Special Administrative Region of the People’s Republic of China; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

Made this 24th day of December 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[R32.2.086 V3; AG/LEG/SL/134/2002/2 Vol. 1]

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