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Income Tax (Exemption of Foreign Income) (No. 2) Order 2017

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S107-2017 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Exemption of Foreign Income) (No. 2) Order 2017.

Regulation 2

Exemption

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Subregulation 1

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The dividends described in sub‑paragraph (2) received in Singapore by 3M Singapore Pte Ltd (a company incorporated in Singapore) on or after 28 February 2017 from 3M International Investment BV (a company incorporated in the Netherlands), are exempt from tax.

Subregulation 2

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Sub‑paragraph (1) applies to dividends derived from dividends received by 3M International Investment BV from 3M Inovasyon Uranleri Sanayi ve Ticaret Limited (a company incorporated in Turkey).

Subregulation 3

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The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 8 and 9(a) of the letter of approval dated 28 February 2017 addressed to 3M Singapore Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 2) Order 2017?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S107-2017 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 take effect?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 have?
Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 2) Order 2017?
The official text of Income Tax (Exemption of Foreign Income) (No. 2) Order 2017 is published at sso.agc.gov.sg.