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UK/Singapore Double Taxation Agreement Enters Into Force

JohnLocke

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The Protocol to the Double Taxation Agreement between the United Kingdom and Singapore on August 24, 2009 entered into force on January 8.





The text has been published by the UK government as the Schedule to the Double Taxation Relief and International Tax Enforcement (Singapore) Order 2010 (Statutory Instrument 2010 No. 2685), copies of which can be obtained from The Stationery Office.



The provisions of the Protocol will take effect from the date that it enters into force. The UK government says that the arrangements specified in the Protocol have been made with a view to affording relief from double taxation in relation to income tax, corporation tax and capital gains tax and taxes of a similar character imposed by the laws of Singapore and for the purpose of assisting international tax enforcement.