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;
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
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 the first day of January in the second calendar year following the year in which the notice is given; and
(iii) in all other cases, including requests made under Article 25, after the end of that calendar year in which the notice is given;.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
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;.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
in Singapore. (i) in respect of taxes withheld at source 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 1st January in the second calendar year following the year in which the notice is given; and
(iii) in all other cases, including requests made under Article 26 (Exchange of Information) after the end of that calendar year in which the notice is given;.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
in Singapore. (i) with regard to taxes withheld at source, in respect of taxes withheld at source on amounts paid, deemed to be paid or 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 with regard to taxes chargeable (other than taxes withheld at source) ), in respect of income for any year of assessment beginning on or after 1 January in of the second calendar year following the that calendar year in which the notice is given; and
(iii) in all other cases, including requests made under Article 26 (Exchange of Information) after the end of that calendar year in which the notice is given;.
Appears in 1 contract
