Singapore legislation
Regulation 2
of Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
Regulation CDL
Exemption for CDL Hospitality Real Estate Investment Trust
Hospitality Real Estate Investment Trust shall, with effect from 7th February 2007, be exempt from tax on any dividend and interest income derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 7th February 2007 addressed to the tax agent of CDL Hospitality Real Estate Investment Trust.