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Second Protocol To The Avoidance Of Double Taxation Agreement Between Singapore and China Ratified

11 Dec 2009

A Second Protocol to the standing agreement for the avoidance of double taxation (DTA) between Singapore and China entered into force on 11 December 2009.

2. The Protocol makes amendments to Articles 5 (Permanent Establishment), 11(Interest) and 22 (Elimination of Double Taxation) of the current DTA.

3. The full text of the Protocol has been published in the Government Gazette.  It is also available on the Inland Revenue Authority of Singapore’s (IRAS) website.

Ministry of Finance
11 December 2009