(2) This Agreement shall enter into force on the day of the
exchange of the instruments of ratification and shall have effect:
a) in the Federal Republic of Germany:
aa) 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 the Agree-
ment entered into force;
bb) in the case of other taxes, in respect of taxes levied for
any assessment period beginning on or after the first
day of January of the calendar year next following that
in which the Agreement entered into force;
b) in Singapore:
aa) 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 the Agree-
ment entered into force;
bb) in the case of other taxes, in respect of taxes levied on
any basis period beginning on or after the first day of
January of the calendar year next following that in
which the Agreement entered into force.
(3) The Agreement between the Federal Republic of Ger-
many and the Republic of Singapore for the Avoidance of
Double Taxation with respect to Taxes on Income and Capital
signed on 19 th February 1972 shall cease to have effect for all
cases covered by this Agreement as from the date on which the
provisions of this Agreement commence to have effect.
Citation to select or copy
Germany / Singapore; BGBl. 2006 II S. 930; edition de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03; article 31; English; unreviewed source text, current applicability unverified; /editions/de-singapore-2006-base/en/articles/article-31/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-singapore-2006-base | BGBl. 2006 II S. 930 | Signed: 2004-06-28 | Gazette publication: 2006-11-03
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-11-03
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2004-06-28
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Original signed-2004/published-2006 edition omits the 2019 amendment and 2021 notification ordinance. Not listed in roster I.2; this is snapshot evidence only, not proof of no MLI relevance forever. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-12-09; citation: BGBl. 2020 II S. 1178; BGBl. 2021 II S. 437; entry into force: 2021-03-29; general application: 2022-01-01 / domestic-notification-ordinance; citation: BGBl. 2021 I S. 5218; entry into force: 2021-12-23
Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-singapore-2006-base/. PDF page links identify pages, not verified paragraph correspondence.