TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>India-Singapore Tax Agreement Updated: Key Amendments on Double Taxation, Royalties, Capital Gains, and Exchange of Information</h1> The Protocols amending the Agreement between India and Singapore address the avoidance of double taxation and the prevention of fiscal evasion concerning taxes on income. The amendments, effective from August 2005, include provisions on the taxation of royalties and fees for technical services, capping the tax rate at 10% if the recipient is the beneficial owner. Subsequent amendments from 2011 and 2017 introduced changes such as the exchange of information between authorities, adjustments for associated enterprises, and specific rules for capital gains taxation. The Protocols ensure compliance with domestic laws and stipulate conditions under which benefits may be denied, particularly for shell or conduit companies.
TaxTMI 
TaxTMI 
