With reference to Article. 1: (a) in respect of Article 1, the Agreement applies to persons who are residents of either or both of the Contracting States; (b) Article 1 shall not be interpreted to extend the scope of the Agreement to a permanent establishment or fixed base which is located in a State other than Papua New Guinea or Singapore.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation