Singapore legislation

Regulation 5

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

Regulation 5

Terms and conditions of exemption under paragraph 4

Amended byS 267/2001 wef 09/05/2001

The exemption under paragraph 4 shall apply only if the payment referred to in that paragraph is made to a non-resident person and the payment —

(a)

is not derived by that person from any trade or business carried on or exercised by him in Singapore; and

(b)

is not effectively connected with any permanent establishment in Singapore.

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