Double Taxation Agreement between Singapore and Seychelles

It was reported in IRAS’ website on 10 July 2014 that the  double taxation agreement (“DTA“) between Singapore and Seychelles has been signed by both countries on 9 July 2014.

The DTA is expected to enhance economic cooperation between both countries.  Amongst other provisions, the DTA lowers withholding taxes for businesses – interest (12%) and royalties (8%), and provides for the exchange of information for tax purposes based on the internationally agreed Standard.

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