﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S204-2003/Historical/20110119?DocDate=20030415&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act as in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section section 43I(1)(a ) of the Act, the Minister or authorised body may — approve a global trading company as an approved ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the following income derived on or after by an approved global trading com...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - First Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Second Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2(1) Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forf...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act as in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section section 43I(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act as in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section section 43I(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20240412&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2A Association</title><description>Association In these Regulations, a company (X ) is associated with an approved global trading company (Y ) if the requirement relating to the control of operations mentioned in pa...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section 43P(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved global ...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the following income derived on or after by an approved global trading com...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 6 Revocation and savings of past approvals</title><description>Revocation and savings of past approvals The Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 (G.N. No. S 204/2003) (called in this reg...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - First Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Second Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2(1) Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forf...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211108&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=pr3-XX-pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approval of global trading company</title><description>Approval of global trading company For the purposes of section 43P(1)(a ) of the Act, the Minister or appointed person may — approve a global trading company as an approved global ...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211108?ValidDate=20211108&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax at the rate of 5% is levied and must be paid for each year of assessment on the following income derived on or after by an approved global trading com...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - First Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Second Schedule Prescribed qualifying structured commodity financing activities</title><description>Regulation 2(1) Prescribed qualifying structured commodity financing activities The following activities which relate to structured commodity financing: prepayment; factoring; forf...</description><pubDate>Mon, 08 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=pr4-XX-pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraphs (2) and (3), tax is payable at the rate of 10% on any income derived on or after by an approved global trading company from — profit...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=pr4-XX-pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraphs (2) and (3), tax is payable at the rate of 10% on any income derived on or after by an approved global trading company from — profit...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 5 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 4, the Comptroller may determine — the income of an approved global trading company chargeable to the rate ...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Tue, 21 Feb 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approved global trading company</title><description>Approved global trading company The Minister or the appointed person may, in writing — approve any global trading company for the purposes of section 43P of the Act for a period no...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 6 Revocation and savings of past approvals</title><description>Revocation and savings of past approvals The Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 (G.N. No. S 204/2003) (called in this reg...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20170221?ValidDate=20170221&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 and come into operation on .</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approved global trading company</title><description>Approved global trading company The Minister or the appointed person may, in writing — approve any global trading company for the purposes of section 43P of the Act for a period no...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 6 Revocation and savings of past approvals</title><description>Revocation and savings of past approvals The Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 (G.N. No. S 204/2003) (called in this reg...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S341-2016?ValidDate=20170221&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Thu, 21 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 and come into operation on .</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — appointed person means a person appointed by the Minister for the purposes of section 43P of the Act; appr...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 3 Approved global trading company</title><description>Approved global trading company The Minister or the appointed person may, in writing — approve any global trading company for the purposes of section 43P of the Act for a period no...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 4 Concessionary rate of tax</title><description>Concessionary rate of tax For the year of assessment 2016 and subsequent years of assessment, and subject to paragraphs (3) and (4), tax is payable at the rate of 10% on any income...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 5 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 4, the Comptroller may determine — the income of an approved global trading company chargeable to the rate ...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - 6 Revocation and savings of past approvals</title><description>Revocation and savings of past approvals The Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 (G.N. No. S 204/2003) (called in this reg...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=Sc-</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Schedule Commodities</title><description>Regulation 2(1) Commodities Petroleum and petroleum products Agriculture commodities and bulk edible products Building and industrial materials Consumer products Industrial product...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S341-2016/Published?DocDate=20160720170000&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Global Trading Companies) Regulations 2016. It is not part of th...</description><pubDate>Wed, 20 Jul 2016 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 3 Approved global trading company</title><description>Approved global trading company The Minister or such person as he may appoint may approve any global trading company for the purposes of section 43P of the Act for such period not ...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange, in comm...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2), tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying trans...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5, the Comptroller shall determine — the income chargeable to tax of an approved global trading company hav...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - First Schedule </title><description>Regulations 2 and 5(2) First column Second column Commodities 1. Petroleum and petroleum products 2. Agricultural commodities and bulk edible products 3. Building and industrial ma...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Second Schedule Exchanges</title><description>Regulation 2 Exchanges International Petroleum Exchange New York Mercantile Exchange The futures market maintained by the Singapore Exchange Limited or any of its subsidiaries. S 1...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003?ValidDate=20111220&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 3 Approved global trading company</title><description>Approved global trading company The Minister or such person as he may appoint may approve any global trading company for the purposes of section 43P of the Act for such period not ...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange, in comm...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2), tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying trans...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5, the Comptroller shall determine — the income chargeable to tax of an approved global trading company hav...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - First Schedule </title><description>Regulations 2 and 5(2) First column Second column Commodities 1. Petroleum and petroleum products 2. Agricultural commodities and bulk edible products 3. Building and industrial ma...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Second Schedule Exchanges</title><description>Regulation 2 Exchanges International Petroleum Exchange New York Mercantile Exchange The futures market maintained by the Singapore Exchange Limited or any of its subsidiaries. S 1...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Tue, 20 Dec 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20110119?ValidDate=20110119&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Wed, 19 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20110119?ValidDate=20110119&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Wed, 19 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20110119?ValidDate=20110119&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Wed, 19 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20110119?ValidDate=20110119&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Wed, 19 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Thu, 03 Dec 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Fri, 27 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 3 Approved global trading company</title><description>Approved global trading company The Minister or such person as he may appoint may approve any global trading company for the purposes of section 43P of the Act for such period not ...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5 , the Comptroller shall determine — the income chargeable to tax of an approved global trading company ha...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20090227?ValidDate=20090227&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Second Schedule Exchanges</title><description>Regulation 2 Exchanges International Petroleum Exchange New York Mercantile Exchange The futures market maintained by the Singapore Exchange Limited or any of its subsidiaries.</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity derivatives trading company means an approved commodity derivatives trading company ref...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange , in com...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20080402?ValidDate=20080402&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 02 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - First Schedule </title><description>Regulations 2 and 5(2) First column Second column Commodities 1. Petroleum and petroleum products 2. Agricultural commodities and bulk edible products 3. Building and industrial ma...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity exchange means any commodity exchange which is approved for the purposes of these Regul...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange specifie...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5 , the Comptroller shall determine — the income chargeable to tax of an approved global trading company ha...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Thu, 24 May 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 3 Approved global trading company</title><description>Approved global trading company The Minister or such person as he may appoint may approve any global trading company for the purposes of section 43P of the Act for such period not ...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to paragraph (2) , tax shall be payable at the rate of 10% on any income of an approved global trading company from — profits from qualifying tran...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 5 , the Comptroller shall determine — the income chargeable to tax of an approved global trading company ha...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved commodity exchange means any commodity exchange which is approved for the purposes of these Regul...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 . It is not p...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 43P of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 3 Approved global trading company</title><description>Approved global trading company The Minister or such person as he may appoint may approve any global trading company for the purposes of section 43P of the Act for such period not ...</description><pubDate>Thu, 26 May 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20091203?ValidDate=20091203&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 and shall be deemed to...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 4 Over the counter hedging transaction</title><description>Over the counter hedging transaction In these Regulations, over the counter hedging transaction means any transaction, other than a transaction carried out on any exchange specifie...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - First Schedule </title><description>Regulations 2 and 5(2) First column Second column Commodities 1. Petroleum and petroleum products 2. Agricultural commodities and bulk edible products 3. Building and industrial ma...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20050526?ValidDate=20050526&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Second Schedule Exchanges</title><description>Regulations 2 and 4(1) Exchanges International Petroleum Exchange New York Mercantile Exchange The futures market maintained by the Singapore Exchange Limited or any of its subsidi...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20070524?ValidDate=20070524&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - Second Schedule Exchanges</title><description>Regulations 2 and 4(1) Exchanges International Petroleum Exchange New York Mercantile Exchange The futures market maintained by the Singapore Exchange Limited or any of its subsidi...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S204-2003/Historical/20111220?ValidDate=20111220&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Global Trading Companies) Regulations 2003 and shall be deemed to...</description><pubDate>Fri, 01 Jun 2001 00:00:00 +0800</pubDate></item></channel></rss>