in Singapore. (i) in respect of taxes withheld at source on amounts liable to be paid, deemed paid or paid (whichever is the earliest) after the end of that calendar year in which the notice is given;
in Singapore the income tax.
in Singapore. (i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year in which the Agreement entered into force;
in Singapore in respect of Singapore tax for the year of assessment beginning on or after 1 January in the calendar year immediately following the year in which the Agreement enters into force.
in Singapore in respect of Singapore tax, to tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the Agreement enters into force.
in Singapore. Where a resident of Singapore derives income from Slovenia which, in accordance with the provisions of this Agreement, may be taxed in Slovenia, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, allow the Slovenian tax paid, whether directly or by deduction, as a credit against the Singapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Slovenia to a resident of Singapore which is a company owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Slovenian tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore. (i) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which notice of termination is given;
in Singapore. Where a resident of Singapore derives income from Denmark which, in accordance with the provisions of this Agreement, may be taxed in Denmark, Singapore shall, subject to its laws regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, allow the Danish tax paid, whether directly or by deduction, as a credit against the Singapore tax payable on the income of that resident. Where such income is a dividend paid by a company which is a resident of Denmark to a resident of Singapore which is a company owning directly or indirectly not less than 10 percent of the share capital of the first-mentioned company, the credit shall take into account the Danish tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore. Where a resident of Singapore derives income which, in accordance with the provisions of this Agreement, may be taxed in Russia, the amount of tax on that income payable in Russia shall be credited against the tax imposed in Singapore. The amount of credit, however, shall not exceed the amount of the tax on that income computed in accordance with the laws and regulations in Singapore. Where such income is a dividend paid by a company which is a resident of Russia to a resident of Singapore owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Russian tax paid by that company on the portion of its profits out of which the dividend is paid.
in Singapore. Subject to the provisions of the laws of Singapore regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, Hungarian tax payable, whether directly or by deduction, in respect of income from sources within Hungary, shall be allowed as a credit against Singapore tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Hungary to a company which is a resident of Singapore and which owns not less than 25 per cent of the shares of the company paying the dividend, the credit shall take into account Hungarian tax payable by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Singapore tax, as computed before the credit is given, which is appropriate to such item of income.
