• Singapore - France
    Revised Tax Treaty Enters Into Force


    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%.
    Back to News
    Related Topics:

Cyprus Self-Managed Alternative Investment Funds with Limited Number of Persons (AIFLNP) - Compliance Calendar Have you ever been in a situation where although you have the competency to perform a task you are unsure what the totality of the task might be? This situation can arise when numerous regulatory requirements are imposed on an organisation and further exacerbated by the almost exponential increase in the velocity of change of these requirements.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us