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Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR24A 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

Income Tax Act(CHAPTER 134, Section 49)Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996O 24AG.N. No. S 407/1996REVISED EDITION 1997(15th June 1997)[6th September 1996]It is hereby notified for general information that the Government of the Republic of Singapore and the Government of the People’s Republic of China have agreed to amend paragraph 3 of Article 2 and paragraph 4 of Article 24 of the Agreement between the Government of the Republic of Singapore and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 18th April 1986. The amendments are to reflect the changes in the tax laws of the People’s Republic of China which are covered by the Agreement and to provide for continuing the allowance of the tax sparing credit on income derived from the People’s Republic of China which has been exempted from People’s Republic of China tax or taxed at reduced rates under specified incentives set out in the Agreement.The exchange of notes constituting the agreement for the amendments is set out in the Schedule to this Order.[G.N. No. S 407/96]

Common questions

What is Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996?
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR24A 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 still in force?
Yes — Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 is currently in force.
When did Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 take effect?
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 was first recorded in 1947.
How many regulations does Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 have?
Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996?
The official text of Income Tax (Singapore — People’s Republic of China) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1996 is published at sso.agc.gov.sg.