THE THIRD PROTOCOL TO THE AGREEMENT BETWEEN
THE GOVERNMENT OF THE
PEOPLE鈥橲
REPUBLIC OF CHINA
AND
THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
T
he
Government
of
the
People鈥檚
Republic
of
China
and
the
Government
of
the
Republic of Singapore,
Having regard to the Agreement between the Government of the
People鈥檚
Republic of
China and the Government of the Republic of Singapore for the Avoidance of Double
Taxation
and
the
Prevention
of
Fiscal
Evasion
with
respect
to
Taxes
on
Income,
signed
at
Singapore
on
11
th
day
of
July
2007
(hereinafter
referred
to
as
鈥渢he
A
greement鈥?,
Have
agreed
that
the
following
provisions
shall
form
an
integral
part
of
the
Agreement:
Article 1
With respect to Article 25 of the Agreement, paragraphs 1, 2 and 3 shall be deleted
and replaced by the following:
鈥?.
The
competent
authorities
of
the
Contracting
States
shall
exchange
such
information
as
is
foreseeably
relevant
for
carrying
out
the
provisions
of
this
Agreement or to the administration or enforcement of the domestic laws concerning
t
axes
of
every
kind
and
description
imposed
on
behalf
of
the
Contracting
States
or
l
ocal authorities, insofar as the taxation thereunder is not contrary to the Agreement.
T
he exchange of information is not restricted by Articles 1 and 2.
2.
Any information received under paragraph 1 by a Contracting State shall be treated
as secret in the same manner as information obtained under the domestic laws of that
State
and
shall
be
disclosed
only
to
persons
or
authorities
(including
courts
and
administrative
bodies)
concerned
with
the
assessment
or
collection
of,
the
enforcement or prosecution in respect of, the determination of appeals in relation to
the
taxes
referred to
in
paragraph
1,
or
the oversight of
the above.
Such
persons
or
authorities
shall use
the
information
only for
such
purposes.
They
may
disclose
the
information in public court proceedings or in judicial decisions.
3.
In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose
on a Contracting State the obligation:
a)
to carry out administrative measures at variance with the laws and administrative
practice of that or of the other Contracting State;
b)
to
supply
information
which
is
not
obtainable
under
the
laws
or
in
the
normal
course of the administration of that or of the other Contracting State;
1