Deletion and replacement of the Preamble. The Preamble of this Convention is deleted and replaced by the following: “The Government of the Republic of Singapore and the Government of the Kingdom of the Netherlands, Desiring to further develop their economic relationship and to enhance their co- operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
