Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 6) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S395-2017
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
Income Tax (Exemption of Foreign Income) (No. 6) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S395-2017 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 6) Order 2017.
Exemption
Dividends received in Singapore by New Toyo Lamination (M) Pte Ltd (a company incorporated in Singapore) on or after 14 June 2017 from New Toyo Aluminium Gulf Paper Packaging FZE (a company incorporated in the United Arab Emirates) are exempt from tax.
The exemption in sub-paragraph (1) is subject to the conditions specified in paragraph 4 of the letter of approval dated 14 June 2017 addressed to Ernst & Young Solutions LLP, the tax agent of New Toyo Lamination (M) Pte Ltd.