Click
here to access the IRAS website for the full
texts of these agreements.
An avoidance of double taxation agreement (DTA), also
commonly known as a tax treaty, is a bilateral agreement
which provides clarity on the taxing rights of each
country on all forms of income flows between two countries.
It eliminates instances of double taxation which can
arise from trade and cross-border investment activities
between two countries.
To-date, Singapore has 58 tax treaties or DTAs in force.
Singapore also has in force 7 tax treaties for reciprocal
tax exemption on income derived from international shipping
and/or air services.
Comprehensive
Treaties
