Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2013.
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Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S302-2013 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. 5) Order 2013.
Exemption
Carrier Singapore (PTE) Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 24th December 2010 from Carrier International Mauritius Ltd located in Mauritius.
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 16th April 2013 addressed to Carrier Singapore (PTE) Ltd.
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