Income Tax (Exemption of Income of Foreign Account of Philanthropic Purpose Trust) Regulations 2007
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Status of foreign account where settlor becomes citizen of Singapore or resident in Singapore
4 Exemption
5 Deduction of certain losses not allowed
6 Keeping of records
7 Additional assessment on income of philanthropic purpose trust or eligible holding company in certain circumstances