Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Table of Contents
Enacting Formula
1 Citation and commencement
2 Exemption of dividends, etc., derived from any territory outside Singapore and received by resident in Singapore
3 Exemption of dividends, etc., derived from any territory outside Singapore and received by trustee of real estate investment trust resident in Singapore, etc.
4 Exemption of dividends, etc., derived from any territory outside Singapore and received by certain entities