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Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR24B 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

Income Tax Act(Chapter 134)Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001O 24BG.N. No. S 129/2001REVISED EDITION 2003(31st January 2003)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 7th September 1999, between the Republic of Singapore and the Portuguese Republic, 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 Portuguese Republic; and

(b)

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 129/2001]

Common questions

What is Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001?
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR24B 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 still in force?
Yes — Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 is currently in force.
When did Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 take effect?
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 was first recorded in 1947.
How many regulations does Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 have?
Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001?
The official text of Income Tax (Singapore — Portugal) (Avoidance of Double Taxation Agreement) Order 2001 is published at sso.agc.gov.sg.