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.
Appears in 4 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
in Singapore. (1i) 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 1 January of January in the calendar year next following the year in which this the Agreement enters into force;
(2ii) 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 1 January of January in the second calendar year following the year in which this the Agreement enters into force; and
(3iii) 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 1 January of January in the calendar year next following the year in which this the Agreement enters into force; or where there is no taxable period, for all charges to tax arising on or after the first day 1 January of January in the calendar year next following the year in which this the Agreement enters into force.;
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement