Regulation 1
Citation
This Order is the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024.
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Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S19-2024 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Trafigura Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024.
Exemption
Dividend income received in Singapore by Trafigura Holdings Pte. Ltd. (a company incorporated in Singapore) after 1 December 2023 from Cortes Investments S.á.r.l. (a company incorporated in Luxembourg), which is in turn derived from the profits of Iberian Holdings SA (a company incorporated in Switzerland), is exempt from tax.
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 1 December 2023 and addressed to KPMG Services Pte. Ltd.
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