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No. S 770

Income Tax Act

(CHAPTER 134)

Income Tax
(Singapore — San Marino)
(Avoidance Of Double Taxation Agreement)
Order 2015

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 an Agreement dated 11 December 2013, between the Government of the Republic of Singapore and the Government of the Republic of San Marino, arrangements were made, amongst other things, for the avoidance of double taxation:

AND WHEREAS by a Protocol dated 11 December 2013, between the Government of the Republic of Singapore and the Government of the Republic of San Marino, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:

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

(a)	that the arrangements specified in the Schedule to this Order have been made with the Government of the Republic of San Marino; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

Made on 14 December 2015.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MF(R) R32.2.2879 Vol. 1; AG/LLRD/SL/134/2010/7 Vol. 5]