On 19/06/2013,
you requested for the version in force on 19/06/2013
incorporating all amendments published on or before 19/06/2013.
The closest version currently available is that of 09/05/2001.
5. The exemption under paragraph 4 shall apply only if the payment referred to in that paragraph is made to a non-resident person and the payment —
(a)
is not derived by that person from any trade or business carried on or exercised by him in Singapore; and
(b)
is not effectively connected with any permanent establishment in Singapore.