- (1) This Agreement shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
- (2) There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income including taxes on gains from the alienation of movable or immovable property.
- (4) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
Citation to select or copy
United Kingdom / Singapore; HMRC, Synthesised text of the Multilateral Instrument and the 1997 UK-Singapore Double Taxation Agreement; edition Official MLI synthesis of 1997 Agreement as amended by 2009 and 2012 Protocols; HMRC updated 20 May 2019; article 2; English; unreviewed source text, current applicability unverified; /editions/gb-sg-1997-hmrc-mli-synthesis-html-v1/en/articles/article-2/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, Synthesised text of the Multilateral Instrument and the 1997 UK-Singapore Double Taxation Agreement
Digest scope: retained online-source capture; no PDF binary verification
Edition
Official MLI synthesis of 1997 Agreement as amended by 2009 and 2012 Protocols; HMRC updated 20 May 2019
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1997-02-12
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Source spelling and apparent date typo “Singapore 2th February 1997” in first note retained verbatim; no editorial repair.
Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.
Source authority, text completeness and currentness still require human review.