Australian Tax Treaties
Singaporean Agreement
Singaporean Protocol (No 1)
ARTICLE 13
The following Article is inserted after Article 16 of the Agreement:
The following Article is inserted after Article 16 of the Agreement:
" ARTICLE 16A
Items of income which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable according to the laws of the respective Contracting States relating to tax. "
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