Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994

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Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Denmark)
(Avoidance of Double Taxation Convention)
(Supplementary) Order 1994

O 10A

G.N. No. S 494/1994

REVISED EDITION 1995

(1st April 1995)

[30th December 1994]

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 3rd February 1986 between the Government of the Republic of Singapore and the Government of the Kingdom of Denmark, arrangements were made amongst other things for the avoidance of double taxation:

AND WHEREAS by a Protocol dated 17th May 1994, between the Government of the Republic of Singapore and the Government of the Kingdom of Denmark, the arrangements set out in the said Convention were modified as prescribed in the said Protocol:

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

(a)	that the arrangements as modified by the said Protocol specified in the Schedule have been made with the Government of the Kingdom of Denmark; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.