Regulation 1
Citation and commencement
This Notification is the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 and is deemed to have come into operation on 1 July 2014.
/akn/sg/act/sub_leg/1947/ITA-S116-2016
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S116-2016 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The royalties payable by ESS (a partnership formed under the laws of the State of Delaware, USA), during the period specified in sub‑paragraph (2) under an agreement specified in the letter dated 16 September 2015 addressed to ESS and Fox International Channels Singapore Pte. Ltd. (called in this paragraph the 16 September 2015 letter), are exempt from tax.
Subregulation 2
The period for the purpose of sub‑paragraph (1) commences on 1 July 2014 and ends on the earlier of the following dates: (a)31 December 2015;
(b)
the date of termination of the agreement.
Subregulation 3
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the 16 September 2015 letter.
Common questions
- What is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S116-2016 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 still in force?
- Yes — Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 is currently in force.
- When did Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 take effect?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 have?
- Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016?
- The official text of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 is published at sso.agc.gov.sg.