laws.sg

/akn/sg/act/sub_leg/1947/ITA-S793-2017

Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017

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

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S793-2017 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

No. S 793Income Tax Act(CHAPTER 134)Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017WHEREAS 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 20 May 2016, between the Government of the Republic of Singapore and the Royal Government of Cambodia, arrangements were made, amongst other things, for the avoidance of double taxation:AND WHEREAS by a Protocol dated 20 May 2016, between the Government of the Republic of Singapore and the Royal Government of Cambodia, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:NOW, THEREFORE, it is declared by the Minister for Finance —

(a)

that the arrangements specified in the Schedule to this Order have been made with the Royal Government of Cambodia; and

(b)

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.Made on 19 December 2017.YONG YING-IPermanent Secretary,Ministry of Finance,Singapore.[MF(R) R32.002.0067 Vol. 2; AG/LEGIS/SL/134/2015/3 Vol. 2]

Common questions

What is Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017?
Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S793-2017 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 still in force?
Yes — Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 is currently in force.
When did Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 take effect?
Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 was first recorded in 1947.
How many regulations does Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 have?
Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017?
The official text of Income Tax (Singapore — Cambodia) (Avoidance of Double Taxation Agreement) Order 2017 is published at sso.agc.gov.sg.