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 3 of this Annex on the amendment of Article 25 (Mutual Agreement Procedure), for a case presented on or after 1 April 2021, without regard to the basis period to which the case relates. However, paragraph 3 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 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 2022; 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 October 2021.
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Sources: 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 3 of this Annex on the amendment of Article 25 24 (Mutual Agreement Procedure), for a case presented on or after 1 April 2021May 2020, without regard to the basis period to which the case relates. However, paragraph 3 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 April 2021;May 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 20222021; 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 October 2021November 2020.
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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 3 5 of this Annex on the amendment of Article 25 24 (Mutual Agreement Procedure), for a case presented on or after 1 April 2021November 2020, without regard to the basis period to which the case relates. However, paragraph 3 5 of this Annex shall not apply to a case that was not eligible to be presented immediately before 1 April 2021November 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 20222021; 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 October May 2021.
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