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.
Generally, Singapore’s Comprehensive Avoidance of Double Taxation Agreements include provisions 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 Avoidance of Double Taxation Agreements concluded by Singapore since 1965 to date are listed below. These agreements 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.
