Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) Order 1986

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Current version
as at 23 Jan 2021

Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) Order 1986

O 24

G.N. No. S 313/1986

REVISED EDITION 1990

(25th March 1992)

[12th December 1986]

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 18th April 1986 between the Government of the Republic of Singapore and the Government 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 People’s Republic of China; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. No. S 313/1986]

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