An Avoidance of Double Taxation Agreement ("DTA") between Singapore and another jurisdiction serves to prevent double taxation of income earned in one jurisdiction by a resident of the other jurisdiction. A DTA 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 jurisdictions. The agreements also provide for reduction or exemption of tax on certain types of income. View a brief explanation on the application of a DTA.
Generally, Singapore’s Comprehensive DTAs include provisions for the exchange of information for tax purposes. Singapore also concludes Exchange of Information Arrangements ("EOI Arrangements") for the exchange of information for tax purposes. Treaty partners may make a request for information for tax purposes to the Comptroller of Income Tax. View Administration of the Exchange of Information for Tax Purposes.
All the DTAs and EOI Arrangements concluded by Singapore to-date are listed below, and are categorized as follows:
These agreements are available below in PDF format. Please click on the flags to view the respective agreements. You will need an Adobe Acrobat Reader software to view and print.