Regulation
No. S 67Income Tax Act(CHAPTER 134)Income Tax (Singapore — Rwanda) (Avoidance of Double Taxation Agreement) Order 2016WHEREAS 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 by an Agreement dated 26 August 2014, between the Government of the Republic of Singapore and the Government of the Republic of Rwanda, arrangements were made, amongst other things, for the avoidance of double taxation:AND WHEREAS by a Protocol dated 26 August 2014, between the Government of the Republic of Singapore and the Government of the Republic of Rwanda, 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 —
that the arrangements specified in the Schedule to this Order have been made with the Government of the Republic of Rwanda; and
that it is expedient that those arrangements should have effect notwithstanding anything in any written law.Made on 15 February 2016.LIM SOO HOONPermanent Secretary(Finance) (Performance),Ministry of Finance,Singapore.[MF(R) R32.002.2893 Vol. 1; AG/LLRD/SL/134/2010/7 Vol. 6]