Income Tax (Singapore — Republic of China) (Avoidance of Double Taxation Agreement) Order 1982

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Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Republic of China) (Avoidance of Double Taxation Agreement) Order 1982

O 25

G.N. No. S 127/1982

REVISED EDITION 1990

(25th March 1992)

[14th May 1982]

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 30th day of December 1981, between the Commissioner of Inland Revenue, Ministry of Finance, Republic of Singapore and the Director-General, Department of Taxation, Ministry of Finance, 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 Director-General, Department of Taxation, Ministry of Finance, 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 127/82]