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Income Tax (Exemption of Foreign Income) (No. 3) Order 2015

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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. 3) Order 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S221-2015 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2015.

Regulation 2

Exemption

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Subregulation 1

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Caterpillar Propulsion Singapore Pte Ltd is granted exemption from tax on the branch profits received in Singapore on or after 22 January 2015 from its branch, Caterpillar Propulsion Middle East, registered in the United Arab Emirates.

Subregulation 2

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The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 6 April 2015 addressed to Ernst & Young Solutions LLP, the tax agent of Caterpillar Propulsion Singapore Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 3) Order 2015?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S221-2015 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 take effect?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 have?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 3) Order 2015?
The official text of Income Tax (Exemption of Foreign Income) (No. 3) Order 2015 is published at sso.agc.gov.sg.