Business tax – international treaty

Singapore: tax treaties

Tax treaties between the UK and Singapore and related documents.

Documents

1997 Singapore - UK Double Taxation Agreement as amended by the 2012 protocol - in force

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2012 Singapore-UK second protocol - in force

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2010 Singapore-UK protocol - in force

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1997 Singapore-UK Double Taxation Agreement - in force

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Detail

1997 Double Taxation Agreement amended by 2012 Protocol

The double taxation agreement entered into force on 19 December 1997 and was amended by the 2010 and 2012 protocols.

It’s effective in Singapore from 1 January 1999 and in the UK from:

  • 1 April 1998 for Corporation Tax
  • 6 April 1998 for Income Tax and Capital Gains Tax

2012 Double Taxation Agreement Second Protocol

The second protocol entered into force on 27 December 2012.

It’s effective in Singapore from 1 January 2014 and in the UK from:

  • 1 April 2013 for Corporation Tax
  • 6 April 2013 for Income Tax and Capital Gains Tax

2010 Double Taxation Agreement Protocol

This protocol entered into force on 8 January 2011 and is effective in both countries from that date.

1997 Double Taxation Agreement

The double taxation agreement entered into force on 19 December 1997.

It’s effective in Singapore from 1 January 1999 and in the UK from:

  • 1 April 1998 for Corporation Tax
  • 6 April 1998 for Income Tax and Capital Gains Tax