Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore: (a) 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 February 2020; (b) for all other paragraphs in this Annex: (i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2021; and (ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 3 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 February 2020;April 2021.
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212022; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020October 2021.
Appears in 4 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 2 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 February April 2020;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2021; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August October 2020.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 2 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 February 2020April 2019;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020October 2019.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 3 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 February 2020July 2021;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of for amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212022; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020January 2022.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 3 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 February 2020April 2019;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212020; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020October 2019.
Appears in 1 contract
Sources: Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 2 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 February 2020July 2022;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212023; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020January 2023.
Appears in 1 contract
Sources: Double Taxation Agreement
Entry into effect of the MLI. The effects of the MLI on this Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) for paragraph 4 2 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 February 2020December 2023;
(b) for all other paragraphs in this Annex:
(i) with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20212024; and
(ii) with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 August 2020June 2024.
Appears in 1 contract