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. View a brief explanation on the application of a Avoidance of Double Taxation Agreement.
All the Avoidance of Double Taxation Agreements concluded by Singapore since 1965 to date are listed below. These agreements are categorized as follows:
- Limited Treaties
- These agreements cover only income from shipping and/or air transport.
If these agreements are available below in PDF format. Please click on the flag to view the respective agreement. You will need an Adobe Acrobat Reader software to view and print.