Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 4) Order 2013.
/akn/sg/act/sub_leg/1947/ITA-S182-2013
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Quick answer
Income Tax (Exemption of Foreign Income) (No. 4) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S182-2013 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 4) Order 2013.
Exemption
Tetra Pak Asia Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 13th March 2013 from Tetra Pak Export FZE and Tetra Pak Technical Service Middle East FZE, companies located in the United Arab Emirates.
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 13th March 2013 addressed to the tax agent of Tetra Pak Asia Pte Ltd.