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Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR8A 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

Income Tax Act(CHAPTER 134, Section 49)Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997O 8AG.N. No. S 550/1997REVISED EDITION 1998(15th June 1998)[26th December 1997]WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:AND WHEREAS by an Agreement dated 13th December 1996, between the Government of the Republic of Singapore and the Government of the Republic of Bulgaria, arrangements were made amongst other things for the avoidance of double taxation:NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)

that the arrangements specified in the Schedule have been made with the Government of the Republic of Bulgaria; and

(b)

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 550/97]

Common questions

What is Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997?
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR8A 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 still in force?
Yes — Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 is currently in force.
When did Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 take effect?
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 was first recorded in 1947.
How many regulations does Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 have?
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997?
The official text of Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) Order 1997 is published at sso.agc.gov.sg.