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Regulation

Income Tax (Singapore — Bahrain) (Agreement on Reciprocal Exemption with Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1995

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Income Tax Act(CHAPTER 134, Section 49)Income Tax (Singapore — Bahrain) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the Business of International Air Transport) Order 1995O 6AG.N. No. S 249/1995REVISED EDITION 1996(15th May 1996)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 25th day of June 1993, between the Government of the Republic of Singapore and the Government of the State of Bahrain, 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 to this Order have been made with the Government of the State of Bahrain; and(b)that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 249/95]

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