Singapore-South Africa Agreement for the Avoidance of Double Taxation Enter Into Force

The revised Singapore-Republic of South Africa Avoidance of Double Taxation Agreement (DTA) entered into force on 16 December 2016.

Among the changes, the revised DTA updates the provisions for determining permanent establishments, lowers the withholding tax rate for dividends and provides a mutually favorable tax treatment for capital gains.

A DTA between Singapore and another jurisdiction serves to prevent double taxation of income earned in one jurisdiction by a resident of the other jurisdiction.

A DTA also makes clear the taxing rights between Singapore and her treaty partner on different types of income arising from cross-border economic activities between the two jurisdictions.

The agreements also provide for reduction or exemption of tax on certain types of income.

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