Singapore legislation

Regulation 4

of Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019

Regulation 4

Entry into effect

Subregulation 1

Subject to paragraph 12 of Article 25A, paragraph 3 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 June 2019.

Subregulation 2

All other paragraphs of the Schedule 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 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 December 2019.

Read in full context — Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019 →