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:
If 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.
