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Second protocol to treaty between Singapore and United Kingdom – details

25 July 2012|Treaty Development|Singapore; United Kingdom

On 15 February 2012, Singapore and the United Kingdom signed a second protocol amending the Singapore - United Kingdom Income Tax Treaty (1997), as amended by a protocol signed on 24 August 2009. The second protocol was signed in English and has not yet entered into force.

The main details of the second protocol are as follows:

the maximum rates of withholding tax are:

–	0% on dividends (15% for real estate investment trusts);
–	5% on interest,…

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