Singapore (tax/treaty)

Entry Into Force 1. Each of the Contracting States shall notify to the other, through diplomatic channel, the completion of the procedures required by its law for the entry into force of this Agreement. This Agreement shall enter into force on the first day of the second month following the month in which the later of these notifications was received. 2. The provision of this Agreement shall have effect: a. in the case of the Kingdom of Saudi Arabia: i. with regard to taxes withheld at source, in respect of amounts paid on or after the first day of January in the calendar year following the year in which this Agreement enters into force; and ii. with regard to other taxes, in respect of taxable years beginning on or after the first day of January in the calendar year following the year in which this Agreement enters into force; b. in the case of Singapore: in respect of tax chargeable for any year of assessment beginning on or after first day of January in the second calendar year following the year in which this Agreement enters into force.