Entry into effect. The effects of the MLI on this Agreement shall have effect in Singapore: (a) 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 2020; 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 October 2019.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Entry into effect. The effects of the MLI on this Agreement Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) 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 2020; 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 October 2019January 2020.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Entry into effect. The effects of the MLI on this Agreement shall have effect in Singapore:
(a) 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 2020; 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 October December 2019.
Appears in 1 contract
Sources: Double Taxation Agreement
Entry into effect. The effects of the MLI on this Agreement Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) 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 20202021; 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 October 2019November 2020.
Appears in 1 contract
Entry into effect. The effects of the MLI on this Agreement shall have effect in Singapore:
(a) 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 2020; and
(b) with respect to taxes other than those taxes withheld at source, where the income is derived or received in a basis period beginning on or after 1 October 2019.
Appears in 1 contract
Sources: Double Taxation Agreement
Entry into effect. The effects of the MLI on this Agreement Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) 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 2020; 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 October 2019June 2020.
Appears in 1 contract
Entry into effect. The effects of the MLI on this Agreement Agreement, as laid out in this Annex, shall have effect in Singapore:
(a) 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 2020; 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 October December 2019.
Appears in 1 contract
Sources: Double Taxation Agreement