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 28
Entry into Force
(1) This Agreement shall be approved by Singapore and U.A.E. in accordance with their respective legal procedures. The Governments of Singapore and U.A.E. shall notify each other that these procedures have been complied with.
(2) The Agreement shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:
- (a) in Singapore:
- (i) in respect of Singapore tax, on income derived on or after 1st January 1992;
- (b) in United Arab Emirates:
- (i) in respect of taxes withheld at source, on income derived on or after 1st January 1992;
- (ii) in respect of other taxes, on income derived on or after 1st January 1992.