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Common use of Entry into effect of the MLI Clause in Contracts

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.

Appears in 3 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination 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) 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 1 July 2021.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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 for amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212022; 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 1 September 2021.

Appears in 2 contracts

Samples: 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) 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 20212023; 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 20211 July 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) 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 20212020; 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 20211 October 2019.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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 20212024; 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 20211 May 2024.

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) 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 1 January 2021.

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) 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 20212024; 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 20215 October 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) 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 20212023; 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 20211 October 2022.

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) with respect to taxes withheld at source, source β€” in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212025; and (b) with respect to taxes other than those withheld at source, source β€” where the income is derived or received in a basis period beginning on or after 26 June 20211 July 2025.

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) 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 20211 December 2020.

Appears in 1 contract

Samples: Double Taxation Agreement