Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011

No. S 603Income Tax Act(CHAPTER 134)Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:AND WHEREAS it is provided by section 105C of the Income Tax Act that the Minister may by order declare an avoidance of double taxation arrangement as a prescribed arrangement for the purposes of Part XXA of the Act:AND WHEREAS by an Agreement dated 13th April 2011, between the Republic of Singapore and the Kingdom of Spain, arrangements were made, amongst other things, for the avoidance of double taxation:AND WHEREAS by a Protocol dated 13th April 2011, between the Republic of Singapore and the Kingdom of Spain, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:NOW, THEREFORE, it is hereby declared by the Minister for Finance —