Entry into effect. The effects of the MLI on this Convention, as laid out in this Annex, shall have effect in Singapore: (a) for paragraph 3 of this Annex, on the amendment of Article 26 (Mutual Agreement Procedure), for a case presented on or after 1 July 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 July 2019; (b) 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 July 2019;
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
Entry into effect. The effects of the MLI on this ConventionAgreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 3 of this Annex, Annex on the amendment of Article 26 25 (Mutual Agreement Procedure), for a case presented on or after 1 July May 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 July May 2019;
(b) 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 July May 2019;
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement