Common use of Entry into effect of the MLI Clause in Contracts

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) with respect to taxes withheld at source, for amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2022; and (b) 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 December 2021. The Government of the Republic of Singapore and the Government of Malaysia, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: 1. The taxes which are the subject of this Agreement are - (a) in Singapore: the income tax (hereinafter referred to as "Singapore tax"); and

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) with respect to taxes withheld at source, for in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20222023; and (b) 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 December 2021July 2023. The Government of the Republic of Singapore and the Government of Malaysia, Desiring the Republic of South Africa desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: 1. The taxes which are the subject of this Agreement are - (a) in Singapore: the income tax (hereinafter referred to as "Singapore tax"); and

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) with respect to taxes withheld at source, for amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 20222023; and (b) 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 December 2021January 2023. The Government of the Republic of Singapore and the Royal Government of MalaysiaThailand, Desiring to conclude an Agreement a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: 1. The taxes which are the subject of this Agreement are - (a) in Singapore: the income tax (hereinafter referred to as "Singapore tax"); and