Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 February 2020;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2021; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020.
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 of this Annex on the amendment of Article 24 (Mutual Agreement Procedure), for a case presented on or after 1 October 2019 without regard to the basis period to which the case relates. However, paragraph 4 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 October 2019.
(b) for paragraph 5 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 October 2019.
(c) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 April 2020. The Government of the Republic of Singapore and the Government of the Kingdom of Belgium, Desiring to amend the Agreement between the Government of the Republic of Singapore and the Government of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Singapore on 6 November 2006 (hereinafter referred to as “the Agreement”), Have agreed as follows:
ARTICLE I The text of Article 25 of the Agreement is deleted and replaced by the following:
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information onl...
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2021; and
(b) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 26 June 2021.
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 3 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 April 2019;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 October 2019. The Government of the Republic of Singapore and the Government of Japan, Desiring to amend the Agreement between the Government of the Republic of Singapore and the Government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Singapore on 9 April 1994 (hereinafter referred to as “the Agreement”), Have agreed as follows:
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 5 of this Annex on the amendment of Article 22 (Mutual Agreement Procedure), for a case presented on or after 1 April 2019, without regard to the basis period to which the case relates. However, paragraph 5 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 April 2019;
(b) for paragraph 6 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 April 2019;
(c) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 October 2019. The Government of the Republic of Singapore and the Government of New Zealand, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follow:
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 2 of this Annex on the amendment of Article 20, for a case presented on or after 1 April 2019, without regard to the basis period to which the case relates. However, paragraph 2 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 April 2019;
(b) for paragraph 3 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 April 2019;
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 2 of this Annex on the arbitration provisions, with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 January 2020.
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 3 of this Annex on the amendment of Article 25 (Mutual Agreement Procedure), for a case presented on or after 1 April 2021, without regard to the basis period to which the case relates. However, paragraph 3 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 April 2021;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2022; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 October 2021.
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) with respect to taxes withheld at source, for amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2022; and
(b) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 December 2021. The Government of the Republic of Singapore and the Government of Malaysia, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows:
1. The taxes which are the subject of this Agreement are -
(a) in Singapore: the income tax (hereinafter referred to as "Singapore tax"); and
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 3 of this Annex on the amendment of Article 25 (Mutual Agreement Procedure), for a case presented on or after 1 September 2019, without regard to the basis period to which the case relates. However, paragraph 3 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 September 2019;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 March 2020. The Government of the Republic of Singapore and the Government of the United Arab Emirates, Desiring to conclude a Protocol to amend the Agreement between the Government of the Republic of Singapore and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, with Protocol, signed at Singapore on 1 December 1995 (hereinafter referred to as “the Agreement”), Have agreed as follows:
ARTICLE I With respect to Article 3 (General Definitions) of the Agreement:
1. Paragraph 1(a) shall be deleted and replaced by the following:
