The Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide, Income Tax: Avoidance of Double Taxation Agreements (DTAs) that provides taxpayers with guidance on:
- The interpretation and application of Singapore’s DTAs, and
- The mutual agreement procedure (MAP) under Singapore’s DTAs.
This e-Tax Guide is relevant to companies that have cross-border transactions with or investments in a jurisdiction that has a DTA with Singapore.
Source: IRAS, 11 October 2017