Protocol of Singapore-Russia Avoidance of Double Taxation Agreement Enter Into Force

The Protocol amending the existing Singapore-Russian Federation Avoidance of Double Taxation Agreement (DTA) entered into force on 25 Nov 2016.

Among other changes, the protocol lengthens the threshold period for determining the presence of a permanent establishment and lowers the withholding tax rates for dividends, interest and royalties.

These changes are expected to enhance trade and investment flows between the two countries.

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