The Luxembourg – Singapore Income and Capital Tax Treaty (2013) was signed on 9 October 2013 in Washington DC. The treaty is based on the OECD Model Tax Convention. When it will force and in effect, the new treaty will switch the original Luxembourg – Singapore Income and Capital Tax Treaty (1993).
Related Posts
Singapore: IRAS issues 2026 corporate tax filing guidance
The Inland Revenue Authority of Singapore (IRAS) has released updated guidance for the Corporate Income Tax Filing Season 2026, setting the filing deadline for the Year of Assessment (YA) 2024 Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/
Read MorePeru, Singapore to resume tax treaty negotiations
Peru’s Official Gazette published a Ministerial Resolution on 4 May 2026 confirming that officials from Peru and Singapore will hold the fourth round of negotiations for an income tax treaty from 16 to 19 June 2026. Negotiations for the income
Read MoreSingapore: IRAS updates Pillar Two registration guidance for MNE top-up taxes
The Inland Revenue Authority of Singapore (IRAS) updated its guidance on 6 May 2026 on registration requirements for Multinational Enterprise Top-up Tax (MTT) and Domestic Top-up Tax (DTT) under the Multinational Enterprise (Minimum Tax) Act 2024
Read MoreSingapore clarifies tax treatment of losses in corporate amalgamations
The Inland Revenue Authority of Singapore issued Advance Ruling Summary No. 7/2026 on 4 May 2026, setting out income tax considerations for company amalgamations. It explains that unabsorbed capital allowances and losses of a company (the
Read MoreSingapore: IRAS updates tax framework for Variable Capital Companies in fourth edition guide
The Inland Revenue Authority of Singapore (IRAS) issued an updated e-Tax Guide, Tax Framework for Variable Capital Companies (Fourth Edition) on 22 April 2026. This e-Tax Guide sets out the tax framework for Variable Capital Companies (VCCs), a
Read MoreLuxembourg implements Pillar One ‘Amount B’ simplified transfer pricing rules
The Luxembourg tax administration issued Circular L.I.R. n° 56/2 – 56bis/2 on 13 April 2026, introducing a simplified and rationalised approach for applying the arm’s length principle to baseline marketing and distribution activities, referred
Read More