Why on earth in budget, only now they say foreign income now taxable from January 2022? Dont tell me they only targeting those income overseas and living overseas.

May I know if an individual(staying in Msia) has an account with a brokerage/bank located in Singapore and he invested in the foreign stocks(e.g. in NYSE, SGX and etc.) and earned some dividends.
Those dividends are directly remitted into the account located in SG. Will this kind of dividends be taxable when it's transferred back to Msia later(e.g. maybe 5 years later)?

Also, how about if those dividends had already been taxed by the foreign gov in the first place(e.g. the 30% dividend withholding tax imposed by the US gov to those non-resident investors)?
So, would such dividends be taxed again in Msia? If yes then this is taxing of the same income twice(Double tax).

Thanks