Luxembourg and Singapore signed a revised Income and Capital Tax Treaty on 9 October 2013. Once in force and effective the new treaty will replace the old treaty of 1993.
The treaty will come into force after the two countries exchange ratification instruments. The withholding tax provisions of the treaty will have effect from 1 January of the calendar year next following that in which the agreement enters into force.
In accordance with the treaty, the following withholding taxes will apply:
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more