| Income Tax Act |
| Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 |
|
| Citation and commencement |
| 1. This Order is the Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 and comes into operation on 1 June 2020. |
| Purpose |
| Amendment of Agreement |
| 3. The provisions of the Agreement are amended in the manner set out in the Schedule. |
| Entry into effect |
4.—(1) Paragraph 4 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 June 2020.
|
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.007.2629.V1; AG/LEGIS/SL/134/2020/1 Vol. 1] |