﻿<?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 (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S36-2023?DocDate=20230201&amp;TransactionDate=20240228235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=av-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 and is deemed to have come into operation...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or an authorised body may approve a related party of an ASIE as an approved related party of the ASIE for the purposes of this Order. S 305/2024 The approval ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 5 Exemption from tax of income relating to foreign exchange and risk management activities</title><description>Exemption from tax of income relating to foreign exchange and risk management activities The income described in sub-paragraph (2) of an ASIE that is received in Singapore during t...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20240412&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=av-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 and is deemed to have come into operation...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or a person appointed by the Minister may approve a related party of an ASIE as an approved related party of the ASIE for the purposes of this Order. The appr...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 5 Exemption from tax of income relating to foreign exchange and risk management activities</title><description>Exemption from tax of income relating to foreign exchange and risk management activities The income described in sub-paragraph (2) of an ASIE that is received in Singapore during t...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S36-2023/Published?DocDate=20230201&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Wed, 01 Feb 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211231&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20211116&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211116?ValidDate=20211116&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Tue, 16 Nov 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 and is deemed to have come into operation...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or a person appointed by the Minister may approve a related party of an ASIE as an approved related party of the ASIE for the purposes of this Order. The appr...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 5 Exemption from tax of income relating to foreign exchange and risk management activities</title><description>Exemption from tax of income relating to foreign exchange and risk management activities The income described in sub-paragraph (2) of an ASIE that is received in Singapore during t...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20181212?ValidDate=20181212&amp;ProvIds=av-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947 , the Minister for Finance makes the following Order:</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 1 Citation and commencement</title><description>Citation and commencement This Order is the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 and is deemed to have come into operation...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20181212&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20181212&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 3 Approval</title><description>Approval The Minister or a person appointed by the Minister may approve a related party of an ASIE as an approved related party of the ASIE for the purposes of this Order. The appr...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20181212&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 5 Exemption from tax of income relating to foreign exchange and risk management activities</title><description>Exemption from tax of income relating to foreign exchange and risk management activities The income described in sub-paragraph (2) of an ASIE that is received in Singapore during t...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023?ValidDate=20181212&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 2 Definitions</title><description>Definitions In this Order — approved related party , in relation to an ASIE, means any company or partnership — that is a related party of the ASIE and approved by the Minister or ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20181212?ValidDate=20181212&amp;ProvIds=</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023. It is not ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 4 Exemption from tax of income relating to chartering and finance leasing of ship</title><description>Exemption from tax of income relating to chartering and finance leasing of ship The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S36-2023/Historical/20211116?ValidDate=20211116&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023 - 6 Exemption from tax of income relating to sale of ships, etc.</title><description>Exemption from tax of income relating to sale of ships, etc. The income described in sub‑paragraph (2) of an ASIE that is received in Singapore during the period of the ASIE’s appr...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item></channel></rss>