Income Tax Act 1947 |
Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023 |
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Citation |
1. This Order is the Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023. |
Exemption for trustee of Keppel DC REIT |
Exemption for KDCR Netherlands 1 Pte. Ltd. |
3.—(1) Dividend income received in Singapore by KDCR Netherlands 1 Pte. Ltd. (a company incorporated in Singapore) from KDCR Netherlands B.V. (a company incorporated in the Netherlands) on or after 25 October 2021, is exempt from tax.
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Second Permanent Secretary, Ministry of Finance, Singapore. |
[AG/LEGIS/SL/134/2020/23 Vol. 2] |