Income Tax (Singapore — Brazil) (Agreement for the Avoidance of Double Taxation on profits derived from International Air and Shipping Transport) Order 2013

No. S 788

Income Tax Act

(CHAPTER 134)

Income Tax (Singapore — Brazil)
(Agreement for the Avoidance of Double
Taxation on profits derived from
International Air and Shipping Transport)
Order 2013

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 20th December 2013, between the Government of the Republic of Singapore and the Government of the Federative Republic of Brazil, arrangements were made for, amongst other things, 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 Federative Republic of Brazil; and
(b)	that it is expedient that those arrangements should have effect from 1st January 2014 notwithstanding anything in any written law.

Made this 23rd day of December 2013.

LIM SOO HOON

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

[MF(R) R32.2.045 Vol. 5; AG/LLRD/SL/134/2010/7 Vol. 5]

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