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Income Tax (Singapore — Chile) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the International Operation of Ships) Order 1993

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Income Tax Act(Chapter 134, Section 49)Income Tax (Singapore — Chile) (Agreement on Reciprocal Exemption With Respect to Taxes on Income Arising from the International Operation of Ships) Order 1993O 9AG.N. No. S 467/1993REVISED EDITION 1994(30th March 1994)[26th November 1993]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 exchange of diplomatic notes constituting an Agreement dated the 24th day of January 1991, between the Government of the Republic of Singapore and the Government of the Republic of Chile, 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 Government of the Republic of Chile; and (b)that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

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