Singapore legislation

Regulation 2

of Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019

Regulation 2

Purpose

Subregulation 1

This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Kingdom of the Netherlands as specified in the Schedule to the Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 1971 (O 20) (called in this Order the Convention), as modified —

(a)

by the Protocol specified in the Schedule to the Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 (O 20A); and (b)by the Protocol specified in the Schedule to the Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 2010 (G.N. No. S 135/2010).

Subregulation 2

The purpose of this Order is to amend the Convention to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 24 November 2016 (as amended from time to time).

Read in full context — Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Modifications to Implement Multilateral Instrument) Order 2019 →