Regulation 1
Citation and commencement
This Order is the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 and comes into operation on 1 December 2023.
/akn/sg/act/sub_leg/1947/ITA-S762-2023
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 4
Quick answer
About this subsidiary legislation
Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Ord... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S762-2023 1947, currently marked in force and first recorded in 1947.
Regulation 2
Purpose
Subregulation 1
This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Independent State of Papua New Guinea as specified in the Schedule to the Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992 (O 22A) (called in this Order the Agreement).
Subregulation 2
The purpose of this Order is to amend the Agreement to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 24 November 2016 (as amended from time to time).
Regulation 3
Amendment of Agreement
The provisions of the Agreement are amended in the manner set out in the Schedule.
Regulation 4
Entry into effect
Subregulation 1
Paragraph 2 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 December 2023.
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 2024; 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 June 2024.
Common questions
- What is Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023?
- Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Ord... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S762-2023 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 still in force?
- Yes — Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 is currently in force.
- When did Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 take effect?
- Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 was first recorded in 1947.
- How many regulations does Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 have?
- Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 contains 4 regulations.
- Where can I read the official version of Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023?
- The official text of Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 is published at sso.agc.gov.sg.