The Double Taxation Relief and International Tax Enforcement (Singapore) Order 2012
The Schedule to this Order contains a Protocol (“the Protocol”) which further amends an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Singapore for the Avoidance of Double Taxation with Respect to Taxes on Income (“the Agreement”). The Agreement was scheduled to the Double Taxation Relief (Taxes on Income) (Singapore) Order 1997 (S.I. 1997/2988) and previously amended by the arrangements scheduled to the Double Taxation Relief and International Tax Enforcement (Singapore) Order 2010 (S.I. 2010/2685). This Order brings the Protocol into effect.