Singapore legislation
Regulation 2
of Income Tax (Exemption of Foreign Income) (No. 14) Order 2017
Regulation 2
Exemption
Subregulation 1
Dividends received in Singapore by Keystone Holdings (Global) Pte. Ltd. (a company incorporated in Singapore) on or after 4 September 2017 from the following companies which are incorporated in Ireland, are exempt from tax:
(a)
Keystone 3 Limited; (b)Keystone 4 Limited.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 4 September 2017 addressed to the tax agent of Keystone Holdings (Global) Pte. Ltd.