The third protocol amending the India-Singapore Income Tax Treaty of 1994 (as previously amended by the 2005 and 2011 protocols) entered into force on 27 February 2017. The protocol is applicable from 1 April 2017.
Related Posts
Singapore: IRAS issues new guidance on tax treatment of related party payments
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Business Expenses, introducing new clarification on the tax treatment of payments for related party services. The update confirms that such payments may be deducted for tax
Read MoreSingapore signs income tax treaty with Tanzania
The Inland Revenue Authority of Singapore has announced that an income tax treaty with Tanzania was signed on 9 June 2026. The income tax treaty clarifies the taxing rights of both countries on income arising from cross-border business
Read MoreIndia: Supreme Court rules GST applies to full value of stakes in online gaming, casinos
The Indian Supreme Court has delivered a ruling on the Goods and Services Tax (GST) treatment of online gaming, fantasy sports and casino activities, holding that GST is payable on the entire value of stakes or bets placed by participants rather
Read MoreIndia expands tax exemptions for foreign investors in government securities
India has published the Income-Tax (Amendment) Commencement Ordinance 2026 in the Official Gazette on 5 June 2026, introducing a targeted set of tax reforms aimed at strengthening foreign participation in Indian Government securities markets. The
Read MoreSingapore updates IRAS guidance on Pillar Two top-up tax registration rules
The Inland Revenue Authority of Singapore (IRAS) has revised its guidance on the registration requirements for the Multinational Enterprise Top-up Tax and the Domestic Top-up Tax. Following the 2024 Budget, Singapore has introduced new global
Read MoreSingapore updates transfer pricing guidance on share-based compensation under TNMM
The Inland Revenue Authority of Singapore (IRAS) has updated its Transfer Pricing Guidelines (Ninth Edition), released on 4 June 2026, to clarify the treatment of share-based compensation costs under the Transactional Net Margin Method
Read More