United Kingdom / Singapore · Article 25 · United Kingdom–Singapore 1997 Agreement: official MLI synthesis

- (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.

- (2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

- (3) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first mentioned State are or may be subjected. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.

- (4) Nothing in this Article shall be construed as obliging a Contracting State to grant to:

- (a) individual residents of the other Contracting State any personal allowances, reliefs and reductions for tax purposes on account of civil status or family responsibilities which it grants to its own residents; or

- (b) nationals of the other Contracting State those personal allowances, reliefs and reductions for tax purposes which it grants to its own nationals who are not resident in that Contracting State or to such other persons as may be specified in the taxation laws of that Contracting State

- (5) Where a Contracting State grants tax incentives exclusively to its nationals designed to promote economic or social development in accordance with its national policy and criteria that limitation shall not be construed as discrimination under this Article.

- (6) The provisions of this Article shall apply to the taxes which are the subject of this Agreement.

Source & edition

HMRC, Synthesised text of the Multilateral Instrument and the 1997 UK-Singapore Double Taxation Agreement

Official online text · retained capture Official source website ↗

SHA-256 c1bba8057470dbfe9d73303464dc36f7d22c246c4216f2285a8f35d69d72b201

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.