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 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.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 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 April 2021.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 20222021; 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 2021August 2020.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
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 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 April 2021.2020;
(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 20222021; 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 20212020.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 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 April 2021.2019;
(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 20222020; 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 20212019.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
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 July 2021.;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of for 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 2021January 2022.
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
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 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 April 2021.December 2023;
(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 20222024; 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 2021June 2024.
Appears in 1 contract
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 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 April 2021.July 2022;
(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 20222023; 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 2021January 2023.
Appears in 1 contract
Samples: Double Taxation Agreement
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 2021.2019;
(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 20222020; 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 20212019.
Appears in 1 contract
Samples: Double Taxation Agreement