Deletion and replacement of Preamble. The Preamble of this Agreement is deleted and replaced by the following Preamble: “The Government of the Republic of Singapore and the Government of the Kingdom of Belgium, Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Deletion and replacement of Preamble. The Preamble of this Agreement is deleted and replaced by the following Preamble: “ The Government of the Republic of Finland and the Government of the Republic of Singapore, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Deletion and replacement of Preamble. The preamble of this Agreement is deleted and replaced by the following: “The Government of the Republic of Singapore and the Government of Barbados, Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Deletion and replacement of Preamble. The Preamble of this Agreement is deleted and replaced by the following Preamble: “The Government of the Republic of Singapore and the Government of the State of Qatar, Desiring to further develop their economic relationship and to enhance their co- operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Deletion and replacement of Preamble. The Preamble of the Convention is deleted and replaced by the following Preamble: “The Government of the Republic of Singapore and the Government of Canada, Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Intending to eliminate double taxation with respect to the taxes covered by this Convention without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
Deletion and replacement of Preamble. The Preamble of this Agreement is deleted and replaced by the following Preamble: “The Government of the Republic of Singapore and the Government of the Russian Federation, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), and with a view to promote economic cooperation between the two countries, Have agreed as follows:”.
Deletion and replacement of Preamble. The Preamble of the Agreement is deleted and replaced by the following Preamble: “The Republic of Singapore and the Oriental Republic of Uruguay, Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows”.
Deletion and replacement of Preamble. The preamble of this Agreement is deleted and replaced by the following preamble: “The Republic of Singapore and Romania, Desiring to further develop their economic relationship and to enhance their co- operation in tax matters, Intending to eliminate double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), Have agreed as follows:”.
