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On 23/11/2014, you requested the version in force on 23/11/2014 incorporating all amendments published on or before 23/11/2014. The closest version currently available is that of 29/02/2012.
No. S 78
Income Tax Act
Income Tax
(Singapore — Estonia)
(Avoidance of Double Taxation Agreement)
Order 2012
WHEREAS 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 as a prescribed arrangement for the purposes of Part XXA of the Act:
AND WHEREAS by an Agreement dated 18th September 2006, between the Government of the Republic of Singapore and the Government of the Republic of Estonia, arrangements were made, amongst other things, for the avoidance of double taxation:
AND WHEREAS by a Protocol dated 3rd February 2011, between the Government of the Republic of Singapore and the Government of the Republic of Estonia, 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 —
(a)
that the arrangements modified by the said Protocol specified in the Schedule to this Order have been made with the Government of the Republic of Estonia;
(b)
that it is expedient that those arrangements should have effect from 30th March 2012 notwithstanding anything in any written law; and
(c)
that those arrangements as modified by the said Protocol specified in the Schedule to this Order are a prescribed arrangement for the purposes of Part XXA of the Act.
[MF(R) R32.2.076 Vol. 4; AG/LLRD/SL/134/2010/7 Vol. 2]