Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2004.
/akn/sg/act/sub_leg/1947/ITA-S667-2004
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) Order 2004 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S667-2004 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2004.
Exemption
Singapore Pte Ltd is hereby granted exemption from tax on the foreign dividends received in Singapore from any country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 20th August 2004 addressed to 3M Company.