Double taxation treaties

Global transactions across international borders have given rise to international double taxation. To mitigate the effect of this Singapore has concluded DTA’s with more than 50 partners.

Singapore has concluded four types of Double Taxation Agreements:

  • Comprehensive DTA’s which cover all types of income.
  • Limited DTA’s which cover only income from shipping and /or air transport.
  • Exchange of information arrangements which provide for the exchange of information for tax purposes.
  • Agreements which are signed but not ratified therefore do not have the force of law.

Although the general principle underlying Singapore’s DTA’s are similar the actual provisions may differ. This is because every DTA is the result of a series of negotiations between two countries which have their own set of national objectives, policies and technical considerations. Therefore various compromises and amendments are made in order to conclude the DTA. In order to fully understand the tax treatment of a specific income derived from a treaty country it is necessary to refer to the relevant DTA. Please contact us if you require specific information regarding the implementation of Double Taxation Agreement.

Comprehensive Double Taxation Agreements:

Jurisdiction Date of Entry into Force Effective Date
Albania 19/07/2011 01/01/2012
Australia 11/02/1969 01/07/1969
Austria 22/10/2002 01/01/2003
Bahrain 31/12/2004 01/01/2005
Bangladesh 22/12/1981 01/01/1979
Belarus 27/12/2013 01/01/2014
Belgium 27/11/2008 01/01/2009
Brunei 14/12/2006 01/01/2007
Bulgaria 26/12/1997 01/01/1998
Canada 23/09/1977 01/01/1977
China 18/09/2007 01/01/2008
Cyprus 24/11/2000 01/01/2002
Czech Republic 21/08/1998 01/01/1999
Denmark 22/12/2000 01/01/2001
Egypt 27/01/2004 01/01/2005
Estonia 27/12/2007 01/01/2008
Fiji 28/11/2006 01/01/2007
Finland 27/12/2002 01/01/2003
France 01/08/1975 01/01/1971
Georgia 28/07/2010 01/01/2011
Germany 12/12/2006 01/01/2007
Guernsey 26/11/2013 01/01/2014
Hungary 18/12/1998 01/01/1999
India 27/05/1994 01/04/1994
Indonesia 25/01/1991 01/01/1992
Ireland 08/04/2011 01/01/2011
Isle of Man 02/05/2013 01/01/2014
Israel 06/12/2005 01/01/2006
Italy 12/01/1979 01/01/1975
Japan 28/04/1995 01/01/1996
Jersey 02/05/2013 01/01/2014
Kazakhstan 14/08/2007 01/01/2008
South Korea 13/02/1981 01/01/1979
Kuwait 02/07/2003 01/01/2004
Latvia 18/02/2000 01/01/2001
Libya 23/12/2010 01/01/2011
Lithuania 28/06/2004 01/01/2005
Luxembourg 24/05/1996 01/01/1996
Malaysia 13/02/2006 01/01/2007
Malta 29/02/2009 01/01/1979
Mauritius 07/06/1996 01/07/1997
Mexico 08/09/1995 01/01/1996
Mongolia 22/10/2004 01/01/2005
Morocco 15/01/2014 01/01/2015
Myanmar 26/06/2009 01/04/2010
Netherlands 03/09/1971 01/01/1968
New Zealand 12/08/2010 01/04/2011
Norway 17/04/1998 01/01/1999
Oman 07/04/2006 01/01/2007
Pakistan 06/08/1993 01/01/1987
Panama 19/12/2011 01/01/2012
Papua New Guinea 20/11/1992 01/01/1993
Philippines 18/11/1997 01/01/1977
Poland 26/12/1993 01/01/2015
Portugal 16/03/2001 01/01/2002
Qatar 05/10/2007 01/01/2008
Romania 28/11/2002 01/01/2003
Russian Federation 16/01/2009 01/01/2010
Saudi Arabia 01/07/2011 01/01/2012
Slovak Republic 12/06/2006 01/01/2007
Slovenia 25/11/2010 01/01/2011
South Africa 05/12/1997 01/01/1998
Spain 02/02/2012 01/01/2013
Sri Lanka 01/02/1980 01/01/1977
Sweden 14/02/1969 01/01/1966
Switzerland 17/12/1996 01/01/2013
Taiwan 14/05/1982 01/01/1982
Thailand 27/04/1976 01/01/1976
Turkey 27/08/2001 01/01/2002
Ukraine 18/12/2009 01/01/2010
United Arab Emirates 30/08/1996 01/01/1992
United Kingdom 26/12/1997 01/04/1998
Uzbekistan 28/11/2008 01/01/2009
Vietnam 09/09/1994 01/01/1993

Limited Treaties:

Jurisdiction Limitation of DTA Date of Entry into Force Effective Date
Bahrain International Air Transport 09/06/1995 01/01/1971
Brazil International Air and Shipping Transport 20/12/2013 01/01/2014
Chile Operation of Ships 26/11/1993 26/11/1993
Hong Kong Shipping & Aircraft 30/12/2004 01/01/2005
Oman International Air Transport 14/01/2000 01/01/1971
Saudi Arabia Air Transport 25/01/1992 01/01/1979
United Arab Emirates International Air Transport 26/07/1991 01/01/1971
United States of America Shipping & Aircraft 28/07/1988 01/01/1987

Exchange of Information Arrangements:

Jurisdiction Date of Entry into Force Effective Date
Bermuda 06/12/2012 01/01/2013

Agreements which are Signed but not Ratified:

Jurisdiction Date of Conclusion
Barbados 15/07/2013
Czech Republic 26/06/2013
Ecuador 27/06/2013
Kazakhstan 09/04/2013
Liechtenstein 27/06/2013
Luxembourg 09/10/2013
San Marino 11/12/2013

If you require a copy of the Double Taxation Agreements between Singapore and any of the above countries please contact us.

Last updated on 21/02/2014

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