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 27
Entry into Force
(1) The Contracting States shall notify to each other that the domestic laws requirements for the entry into force of this Agreement have been complied with.
(2) The Agreement shall enter into force upon the date of the latter of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect:
- (a) in the Czech Republic:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1st January in the calendar year next following that in which the Agreement enters into force;
- (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the Agreement enters into force;
- (b) in Singapore:
- (i) in respect of tax chargeable for any year of assessment beginning on or after 1st January in the second calendar year following the year in which the Agreement enters into force.