Singapore legislation

Regulation 4

of Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021

Regulation 4

Entry into effect

The amendments mentioned in paragraph 3 have effect —

(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 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.

Read in full context — Income Tax (Singapore — Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021 →