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) 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 AgreementConvention, as laid out in this Annex, shall have effect in Singapore: (a) for paragraph 5 4 of this Annex on the amendment of Article 22 25 (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 4 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 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 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 Zealandthe French Republic, Desiring to conclude an Agreement a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as followfollows:

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 6 of this Annex on the amendment of Article 22 26 (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 6 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 7 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 Zealandthe United Kingdom of Great Britain and Northern Ireland, Desiring to conclude an amend the Agreement between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on incomeincome and capital gains signed at Singapore on 12 February 1997 as amended by a Protocol signed at Singapore on 24 August 2009 (hereinafter referred to as “the Agreement”), Have agreed as followfollows: ARTICLE I With respect to Article 3 (General Definitions) of the Agreement: 1. Paragraph 1(e) shall be deleted and replaced by the following: