In Samoa. (i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after the first day of the second month next following the date on which the Agreement enters into force; (ii) in respect of any other Samoa tax, in relation to income of any year of income beginning on or after 1 January next following that in which the Agreement enters into force.
Appears in 4 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
In Samoa. (i) in respect of withholding tax on income that is derived by a non-non- resident, in relation to income derived on or after the first day of the second month next following the date on which the Agreement enters into force;
(ii) in respect of any other Samoa tax, in relation to income of any year of income beginning on or after 1 January next following that in which the Agreement enters into force.
Appears in 1 contract
Sources: Double Tax Agreement