Common use of Deletion and replacement of the Preamble Clause in Contracts

Deletion and replacement of the 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 Republic of Japan, 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 the 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 Republic Grand Duchy of JapanLuxembourg, 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 the Preamble. The preamble Preamble of this Agreement is deleted and replaced by the following preamblePreamble: “The Government of the Republic of Singapore and the Government of the Republic of JapanUnited Arab Emirates, 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 the 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 Republic of JapanPanama, Desiring to further develop their economic relationship and to enhance their co-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 the 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 Islamic Republic of JapanPakistan, Desiring to further develop their economic relationship and to enhance their co-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 the 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 Arab Republic of JapanEgypt, Desiring to further develop their economic relationship and to enhance their co-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-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 the 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 Republic of JapanSeychelles, 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-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 the 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 Republic of JapanIndia, Desiring to further develop their economic relationship conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to enhance their co-operation in tax matterstaxes on income, 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 the 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 Republic of JapanSouth Africa, 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:”.