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Singapore - Brazil Tax Treaty (2018) — Orbitax Tax Hub
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Entry into Force

(1) Each of the Contracting States shall notify the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Agreement.

(2) The Agreement shall enter into force on the date of the reception of the second of these notifications and its provisions shall have effect:

  • (a) in Brazil:
    • (i) in respect of taxes withheld at source, on income paid, remitted or credited on or after 1 January next following the date upon which the Agreement enters into force; and
    • (ii) in respect of other taxes, on income arising in the taxable years beginning on or after 1 January next following the date upon which the Agreement enters into force;
  • (b) in Singapore:
    • (i) with regard to taxes withheld at source, in respect of amounts paid, deemed to be paid or liable to be paid (whichever is the earliest) on or after 1 January of the calendar year next following the year in which the Agreement enters into force; and
    • (ii) with regard to taxes chargeable (other than taxes withheld at source), in respect of income for any year of assessment beginning on or after 1 January of the second calendar year following the year in which the Agreement enters into force;
  • (c) in respect of Article 27, for requests made on or after the date of entry into force concerning information for taxes relating to taxable periods beginning on or after 1 January of the calendar year next following the year in which the Agreement enters into force; or where there is no taxable period, for all charges to tax arising on or after 1 January of the calendar year next following the year in which the Agreement enters into force.