Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004

Status:

Current version
as at 18 Nov 2024

Search within Legislation

Search Results

No. S 257

Income Tax Act

(Chapter 134)

Income Tax (Singapore-Belgium) (Avoidance of Double Taxation Convention) (Supplementary) Order 2004

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 8th February 1972, between the Government of the Republic of Singapore and the Government of the Kingdom of Belgium, arrangements were made amongst other things for the avoidance of double taxation:

AND WHEREAS by a Supplementary Agreement dated 10th December 1996, between the Government of the Republic of Singapore and the Government of the Kingdom of Belgium, the arrangements set out in the said Convention were modified as prescribed in the said Supplementary Agreement:

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

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

Made this 5th day of May 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R)R32.2.04 Vol. 3; AG/IAD/DTA/BULG/96/1/V1]