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Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR20A 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

Income Tax Act(Chapter 134, Section 49)Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994O 20AG.N. No. S 458/1994REVISED EDITION 1995(1st April 1995)[9th December 1994]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 a Convention dated the 19th day of February 1971, between the Government of the Republic of Singapore and the Government of the Kingdom of the Netherlands, arrangements were made amongst other things for the avoidance of double taxation:AND WHEREAS by a Protocol dated the 28th day of February 1994 between the Government of the Republic of Singapore and the Government of the Kingdom of the Netherlands, the arrangements set out in the said Convention were modified as prescribed in the said Protocol:NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)

that the arrangements as modified by the said Protocol specified in the Schedule have been made with the Government of the Kingdom of the Netherlands; and

(b)

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 458/94]

Common questions

What is Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994?
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR20A 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 still in force?
Yes — Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 is currently in force.
When did Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 take effect?
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 was first recorded in 1947.
How many regulations does Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 have?
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994?
The official text of Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) (Supplementary) Order 1994 is published at sso.agc.gov.sg.