Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Agreement) Order 2017

No. S 808

Income Tax Act

(CHAPTER 134)

Income Tax (Singapore — Sri Lanka)
(Avoidance of Double Taxation Agreement)
Order 2017

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 a Convention dated 29 May 1979, between the Government of the Republic of Singapore and the Government of the Democratic Socialist Republic of Sri Lanka, arrangements were made, amongst other things, for the avoidance of double taxation:

AND WHEREAS by an Agreement dated 3 April 2014, between the Government of the Republic of Singapore and the Government of the Democratic Socialist Republic of Sri Lanka, arrangements were made, amongst other things, for the avoidance of double taxation, and for the Convention dated 29 May 1979 to terminate and cease to have effect when the provisions of the said Agreement come into force:

AND WHEREAS by a Protocol dated 3 April 2014, between the Government of the Republic of Singapore and the Government of the Democratic Socialist Republic of Sri Lanka, the arrangements set out in the Agreement dated 3 April 2014 were modified as prescribed in the said Protocol:

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 Democratic Socialist Republic of Sri Lanka; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

Made on 6 December 2017.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R32.002.0015 Vol. 2; AG/LEGIS/SL/134/2015/3 Vol. 3]

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