Singapore legislation
Clause 42
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 42
Relief conditional on no increase in foreign tax
The relief or exemption provided by sections 43 and 44 of this Act shall apply only where it is proved to the satisfaction of the Comptroller that such relief or exemption in respect of approved royalties, fees or contributions does not result in an increase in liability to tax by the non-resident person in its country of residence.