Singapore - Tax Treaties
An Avoidance of Double Taxation Agreement between Singapore
and another country serves to prevent double taxation of income earned in
one country by a resident of the other country. It also makes clear the
taxing rights between Singapore and her treaty partner on different types of
income arising from cross-border economic activities between the two
countries. The agreements also provide for reduction or exemption of tax on
certain types of income.
The Avoidance of Double Taxation Agreements concluded by Singapore since
1965 are listed below. These agreements are categorised as:
- comprehensive avoidance of double taxation agreements
- limited treaties
- treaties which are signed but not ratified
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The comprehensive list of countries for each type of agreement, as found on the Inland Revenue Authorithy of Singapore site, is reported below.
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Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987
website: www.iras.gov.sg