11 Dec 2009
A Second Protocol to the standing agreement for the avoidance of double taxation (DTA) between Singapore and China entered into force on 11 December 2009.
2 The Protocol makes amendments to Articles 5 (Permanent Establishment), 11(Interest) and 22 (Elimination of Double Taxation) of the current DTA.
3 The full text of the Protocol has been published in the Government Gazette. It is also available on the Inland Revenue Authority of Singapore’s (IRAS) website.
MINISTRY OF FINANCE