Singapore has concluded the following international tax agreements:
A 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 DTAs include provisions for the exchange of information for tax purposes. Singapore also concludes 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.
1. These agreements may not be ratified yet and therefore do not have the force of law.
2. The DTAs, Limited Treaties and EOI Arrangements concluded by Singapore are available below in PDF format. You will need an Adobe Acrobat Reader software to view and print.