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Signing of Second Protocol to the Avoidance of Double Taxation Agreement between China and Singapore

24 Aug 2009

A Second Protocol to the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income (DTA) was signed on 24 August 2009 between the Government of the People's Republic of China and the Government of the Republic of Singapore.

2 The signing took place in Singapore between Mr Wang Li, Deputy Commissioner of the State Administration of Taxation, People's Republic of China, and Mr Moses Lee, Commissioner of Inland Revenue Authority of Singapore.

3 This Protocol makes certain amendments to the current DTA between the two countries, specifically on Article 5 (Permanent Establishment), Article 11 (Interest) and Article 22 (Elimination of Double Taxation). Details of these amendments can be found in the full text of the Protocol, which can be obtained from the Inland Revenue Authority of Singapore's (IRAS) website at The Protocol will enter into force after ratification by both countries.