Singapore and Belarus sign agreement for avoidance of double taxation

Meant to encourage trade and investment.

The Inland Revenue Authority of Singapore (IRAS) said that Singapore and Belarus have signed an Agreement for the Avoidance of Double Taxation (DTA) on 22 March 2013.

"The DTA will encourage and facilitate cross-border trade and investment between Singapore and Belarus by providing greater clarity on taxing rights and minimising the scope of double taxation between the two nations. Amongst other provisions, the DTA provides for lower withholding tax rates for dividends, interest and royalties. It also includes the internationally agreed Standard for the exchange of information for tax purposes," said IRAS.

The DTA was signed in Singapore by Dr Tan Kim Siew, Commissioner of the Inland Revenue Authority of Singapore, and Mr Vladimir Poluyan, Minister of Taxes and Duties of the Republic of Belarus.

The DTA has not been ratified and, as such, does not have the force of law. It will enter into force after its ratification by both jurisdictions.

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