9911796707
TMI BlogPersonal ScopeX X X X Extracts X X X X X X X X Extracts X X X X ..... respect to Taxes on Income signed on 24th January, 1994, as amended by the Protocols signed on 29th June, 2005, 24th June, 2011 and 30th December, 2016 respectively (hereinafter referred to as the Agreement ), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Singapore on 7th June, 2017 (the MLI ). The document was prepared on the basis of the MLI position of India submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) upon ratification on 25th June, 2019 and of the MLI position of Singapore submitted to the Depositary upon ratification on 21st December, 2018. These MLI positions are su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unless the context otherwise requires, references made to the provisions of the Agreement will be understood as referring to the provisions of the Agreement as modified by the provisions of the MLI. References The text of the MLI can be found at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-easures-to-prevent-BEPS .pdf The text of the Agreement can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx For the Republic of Singapore: on the Singapore Statutes Online website (https://sso.agc.gov.sg) The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Singapore submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith respect to taxable periods beginning on or after 01st April, 2020. The Government of the Republic of India and the Government of the Republic of Singapore, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, The following preamble text described in paragraph 1 of Article 6 of the MLI is included in the preamble of the Agreement: ARTICLE 6 OF THE MLI Purpose of a Covered Tax Agreement 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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