Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 2013

No. S 9Income Tax Act (CHAPTER 134)Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 2013WHEREAS 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 or an exchange of information arrangement as a prescribed arrangement for the purposes of Part XXA of the Act:AND WHEREAS by an Agreement dated 2nd March 1994 as amended by a Protocol dated 2nd March 1994, between the Government of the Republic of Singapore and the Government of the Socialist Republic of Vietnam, arrangements were made, amongst other things, for the avoidance of double taxation:AND WHEREAS by a Second Protocol dated 12th September 2012, between the Government of the Republic of Singapore and the Government of the Socialist Republic of Vietnam, the arrangements set out in the said Agreement were modified as prescribed in the said Second Protocol:NOW, THEREFORE, it is hereby declared by the Minister for Finance —