15 September 2014

The Protocol to the standing Agreement for the Avoidance of Double Taxation (DTA) between Singapore and Czech Republic was gazetted on 12 September 2014.

The Protocol was signed on 26 June 2013 and includes the internationally agreed Standard for the exchange of information for tax purposes.

The provisions of Article 10 (Dividends) of the Protocol will take effect from 12 September 2014. The provisions of the other Articles of the Protocol shall take effect from 1 January 2015.

The full text of the Protocol to the DTA is available on the IRAS website.

Source: Inland Revenue Authority of Singapore (IRAS)