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Singapore And New Zealand Ratify Third Protocol To The Agreement To Avoid Double Taxation And Prevent Fiscal Evasion With Respect To Income Taxes

17 Aug 2006

A Third Protocol to the Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income (DTA) between the Government of the Republic of Singapore and the Government of New Zealand enters into force on 17 August 2006.

2. This Protocol amends our current DTA to provide greater clarity on the taxation of services under the DTA. It will help promote the cross-flow of expertise between the two countries by removing double taxation.

3. The provisions of the Protocol will apply to income derived on or after 1st January 2006. The full text of the Protocol is published in the Government Gazette today. The full text of the Protocol is also available on the Inland Revenue Authority of Singapore's (IRAS) website at