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Income Tax (Exemption of Foreign Income) (No. 5) Order 2016

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order is the Income Tax (Exemption of Foreign Income) (No. 5) Order 2016.

Regulation 2

Exemption

Subregulation 1

Income comprising dividends described in sub‑paragraph (2), that are received by Sahlholt (Asia Pacific) Holdings Pte. Ltd. (a company incorporated in Singapore) on 31 December 2016 from Sahlholt Holding ApS (a company incorporated in Denmark), is exempt from tax.

Subregulation 2

Sub-paragraph (1) applies to dividends derived from dividends received by Sahlholt 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 19 September 2016 addressed to the tax agent of Sahlholt (Asia Pacific) Holdings Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2016?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S519-2016 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 take effect?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 have?: Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2016?: The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 5) Order 2016

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2016?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S519-2016 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 take effect?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 have?

Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2016?

The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2016 is published at sso.agc.gov.sg.

Something wrong on this page?