• Singapore - France
    Revised Tax Treaty Enters Into Force

    09-06-2016

    The revised Income Tax Treaty between Singapore and France entered into force on 1 June 2016.

    The revised Treaty was signed on 15 January 2015.

    In accordance with the revised treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company which owns directly or indirectly at least 10% of the share capital of the company paying the dividends.
      • 15% in all other cases.
    • Interest:
      • 0% if the recipient is a Contracting State, a territorial authority or a statutory body thereof, including the central bank of that state; or such interest is paid by one of those states, territorial authorities or statutory bodies.
      • 0% if the interest is paid in respect of a debt-claim or of a loan guaranteed or insured or subsidised by the government of a Contracting State or by any other person acting on behalf of a Contracting State.
      • 0% if the interest is paid by an enterprise of one of the Contracting States to an enterprise of the other Contracting State.
      • 10% in all other cases.
    • Royalties: 0%.
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