DT16900 - Singapore: Agreements in force

Title

Agreement between the government of the UK of Great Britain and Northern Ireland and the government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains.

Signed

12 February 1997

Statutory Instrument number

SI 1997 No. 2988

Entered into force

19 December 1997

Has effect from

In Singapore, from 1 January 1999

In the UK, in respect of income tax and capital gains tax, 6 April 1998; in respect of corporation tax, 1 April 1998.

The 1997 agreement replaced an earlier agreement (SI 1967/483), itself amended by a supplementary agreement (SI 1978/787)

Protocols amending the 1997 Agreement

Title

PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT SINGAPORE ON 12 FEBRUARY 1997

Signed

24 August 2009

Statutory Instrument number

SI 2010 No. 2685

Entered into force

8 January 2011

Has effect from

In both countries, 8 January 2011

Title

SECOND PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT SINGAPORE ON 12 FEBRUARY 1997 AS AMENDED BY A PROTOCOL SIGNED AT SINGAPORE ON 24 AUGUST 2009

Signed

13 February 2012

Statutory Instrument number

SI 2012 No. 3078

Entered into force

27 December 2012

Has effect from

In Singapore, 1 January 2013

In the UK, in respect of income tax and capital gains tax, 6 April 2013; in respect of corporation tax, 1 April 2013

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/singapore-tax-treaties