Singapore legislation

Regulation 4

of Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020

Regulation 4

Entry into effect

Subregulation 1

Paragraph 5 of the Schedule has effect for a case presented on or after 1 November 2020 without regard to the basis period to which the case relates.

Subregulation 2

Sub‑paragraph (1) does not apply to a case that was not eligible to be presented immediately before 1 November 2020.

Subregulation 3

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 2021; 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 May 2021.

Read in full context — Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 →