Time and Manner of Exchange of Information. 1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of Singapore.
Appears in 4 contracts
Time and Manner of Exchange of Information. 1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of Singapore, and the amount and characterization of payments made with respect to a Singaporean Reportable Account may be determined in accordance with principles of U.S. federal income tax law.
Appears in 3 contracts
Time and Manner of Exchange of Information. 1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of SingaporeViet Nam.
Appears in 1 contract
Samples: Agreement