Singapore legislation

Regulation 2

of Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001

Regulation 2

Exemption for shrink-wrap software

Amended byS 136/2015 wef 28/02/2013

Subject to paragraph 3, there shall be exempt from tax any payment made for shrink-wrap software in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore during the period from 1 January 2001 to 27 February 2013 (both dates inclusive) by any non-resident person.

Read in full context — Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001 →