in Singapore. (i) in respect of taxes withheld at source on amounts liable to be paid, deemed paid or paid (whichever is the earliest) after the end of that calendar year in which the notice is given;
(ii) in respect of tax chargeable (other than taxes withheld at source) for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the notice is given; and
(iii) in all other cases, after the end of that calendar year in which the notice is given;
in Singapore in respect of Singapore tax, to tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the Agreement enters into force.
in Singapore the income tax; (hereinafter referred to as “Singapore tax”).
in Singapore in respect of Singapore tax for the year of assessment beginning on or after 1 January in the calendar year immediately following the year in which the Agreement enters into force.
in Singapore. Where a resident of Singapore derives income from Slovenia which, in accordance with the provisions of this Agreement, may be taxed in Slovenia, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, allow the Slovenian tax paid, whether directly or by deduction, as a credit against the Singapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Slovenia to a resident of Singapore which is a company owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Slovenian tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore the income tax.
2. The Agreement applies also to any identical or substantially similar taxes which are imposed subsequent to the date of signature of this Agreement by Singapore or the Commonwealth in addition to, or in place of, the existing taxes to which this Agreement applies.
1. In this Agreement, unless the context otherwise requires -
(a) the term "the Commonwealth" means the Commonwealth of Australia;
in Singapore. (i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year in which the Agreement entered into force;
(ii) in the case of other taxes, in respect of taxes levied on any basis period beginning on or after the first day of January of the calendar year in which the Agreement entered into force.
in Singapore. Where a resident of Singapore derives income from Denmark which, in accordance with the provisions of this Agreement, may be taxed in Denmark, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, allow the Danish tax paid, whether directly or by deduction, as a credit against the Singapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Denmark to a resident of Singapore which is a company owning directly or indirectly not less than 10 percent of the share capital of the first-mentioned company, the credit shall take into account the Danish tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore. Where a resident of Singapore derives income which, in accordance with the provisions of this Agreement, may be taxed in Russia, the amount of tax on that income payable in Russia shall be credited against the tax imposed in Singapore. The amount of credit, however, shall not exceed the amount of the tax on that income computed in accordance with the laws and regulations in Singapore. Where such income is a dividend paid by a company which is a resident of Russia to a resident of Singapore owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Russian tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore. (1) with regard to taxes withheld at source, in respect of amounts paid, deemed to be paid or liable to be paid (whichever is the earliest) on or after the first day of January in the calendar year next following the year in which this Agreement enters into force;
(2) with regard to taxes chargeable (other than taxes withheld at source), in respect of income for any year of assessment beginning on or after the first day of January in the second calendar year following the year in which this Agreement enters into force; and
(3) in respect of Article 25 (Exchange of Information), for requests made on or after the date of entry into force of this Agreement concerning information for taxes relating to taxable periods beginning on or after the first day of January in the calendar year next following the year in which this Agreement enters into force; or where there is no taxable period, for all charges to tax arising on or after the first day of January in the calendar year next following the year in which this Agreement enters into force.
