Clause 6

by inserting, immediately after subsection (6), the following subsection:“(6A) Subsection (6) shall not apply to any payment for —

any arrangement, management or service relating to any loan or indebtedness, where such arrangement, management or service is performed outside Singapore for or on behalf of a person resident in Singapore or a permanent establishment in Singapore by a non-resident person who —

in the event the non-resident person is not an individual, is not incorporated, formed or registered in Singapore; and

in any event —

does not by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore; or

carries on a business in Singapore (by himself or in association with others) or has a permanent establishment in Singapore, but the arrangement, management or service is not performed through that business carried on in Singapore or that permanent establishment; and

any guarantee relating to any loan or indebtedness, where the guarantee is provided for or on behalf of a person resident in Singapore or a permanent establishment in Singapore by a guarantor who is a non-resident person who —

in the event the non-resident person is not an individual, is not incorporated, formed or registered in Singapore; and

in any event —

does not by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore; or

carries on a business in Singapore (by himself or in association with others) or has a permanent establishment in Singapore, but the giving of the guarantee is not effectively connected with that business carried on in Singapore or that permanent establishment.”; and

by inserting, immediately after subsection (7), the following subsection:“(7A) Subsection (7) shall not apply to any payment for —

the rendering of assistance or service in connection with the application or use of scientific, technical, industrial or commercial knowledge or information, where such rendering of assistance or service is performed outside Singapore for or on behalf of a person resident in Singapore or a permanent establishment in Singapore by a non-resident person who —

in the event the non-resident person is not an individual, is not incorporated, formed or registered in Singapore; and

in any event —

does not by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore; or

carries on a business in Singapore (by himself or in association with others) or has a permanent establishment in Singapore, but the rendering of assistance or service is not performed through that business carried on in Singapore or that permanent establishment; and

the management or assistance in the management of any trade, business or profession, where such management or assistance is performed outside Singapore for or on behalf of a person resident in Singapore or a permanent establishment in Singapore by a non-resident person who —

in the event the non-resident person is not an individual, is not incorporated, formed or registered in Singapore; and

in any event —

does not by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore; or

carries on a business in Singapore (by himself or in association with others) or has a permanent establishment in Singapore, but the management or assistance is not performed through that business carried on in Singapore or that permanent establishment.”.