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Income Tax (Exemption of Foreign Income) (No. 6) Order 2014

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 6) Order 2014.

Regulation 2

Exemption

Subregulation 1

RCMA Group Pte Ltd is hereby granted exemption from tax on the following income:

(a)

all repayments received by RCMA Group Pte Ltd in Singapore of a loan extended to Wurfbain B.V. (a company incorporated in Netherlands) of a sum of US$14 million, being dividends declared by Wurfbain B.V. to RCMA Group Pte Ltd in August 2011; and

(b)

dividends received in Singapore on or after 29th May 2014 by RCMA Group Pte Ltd, which are declared by Wurfbain B.V. from its income derived from its business activities carried out in the Netherlands.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 29th May 2014 addressed to RCMA Group Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 6) Order 2014?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S409-2014 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 take effect?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 have?: Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 6) Order 2014?: The official text of Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 6) Order 2014

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 6) Order 2014?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S409-2014 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 take effect?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 have?

Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 6) Order 2014?

The official text of Income Tax (Exemption of Foreign Income) (No. 6) Order 2014 is published at sso.agc.gov.sg.

Something wrong on this page?