Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 9) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S483-2017
Income Tax (Exemption of Foreign Income) (No. 9) Order 2017
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S483-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income comprising dividends described in sub‑paragraph (2), that are received by Avelter Investment Singapore Pte. Ltd. (a company incorporated in Singapore) on 31 December 2017 from Avelter Holding ApS (a company incorporated in Denmark), is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to —
(a)
dividends derived from dividends received by Avelter Holding ApS from Inventory 2 Pte. Ltd. (a company incorporated in Singapore); and
(b)
dividends derived from dividends received by Avelter Holding ApS from TechEdge ApS (a company incorporated in Denmark), which are in turn derived from dividends received by TechEdge ApS from Techedge Asia Pacific, Singapore Pte. Ltd. (a company incorporated in Singapore).
Subregulation 3
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 16 August 2017 addressed to the tax agent of Avelter Investment Singapore Pte. Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 9) Order 2017?
- Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S483-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 have?
- Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 9) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) (No. 9) Order 2017 is published at sso.agc.gov.sg.