List of DTAs, Limited DTAs and EOI Arrangements
Singapore has signed Avoidance of Double Taxation Agreements (“DTAs”), limited DTAs and Exchange of Information Arrangements (“EOI Arrangements”) with around 100 jurisdictions. These DTAs and EOI Arrangements are available below in PDF format. You will need an Adobe Acrobat Reader software to view and print.
Please note that the agreements which are signed but not ratified do not have the force of law. To view these agreements, select “No” for the “In Force” filter.
Some of the DTAs have been amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”). To view these DTAs, select “Yes” for the “Modified by the MLI” filter.
Some of the DTAs provide for mandatory binding arbitration provisions or have been modified by Part VI (Arbitration) of the MLI to include mandatory binding arbitration provisions. To view these DTAs, select “Yes” for the “Contains Arbitration Provision” filter.