Regulation
Income Tax Act(Chapter 134, Section 49)Income Tax (Singapore — United Arab Emirates) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1991O 31G.N. No. S 316/1991REVISED EDITION 1990(25th March 1992)[26th July 1991]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 the 27th day of October, 1989, between the Government of the Republic of Singapore and the Government of the United Arab Emirates, arrangements were made amongst other things for the avoidance of double taxation:NOW, THEREFORE, it is hereby declared by the Minister for Finance —
that the arrangements specified in the Schedule to this Order have been made with the Government of the United Arab Emirates; and
that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 316/91]