Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) Order 2005

Status:

Current version
as at 11 Nov 2024

Search within Legislation

Search Results

No. S 780

Income Tax Act

(Chapter 134)

Income Tax (Singapore — Israel) (Avoidance of Double Taxation Agreement) Order 2005

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 the 19th day of May 2005, between the Government of the Republic of Singapore and the Government of the State of Israel, arrangements were made, amongst other things, for the avoidance of double taxation:

NOW, THEREFORE, it is hereby 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 State of Israel; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

Made this 1st day of December 2005.

LAM CHUAN LEONG

Second Permanent Secretary
(Special Projects),
Ministry of Finance,
Singapore.

[MF(R) R32.2.002 Vol. 2; AG/LEG/SL/134/2005/7 Vol. 1]