The tax treaty signed between Singapore and Thailand on 11 June 2015 to replace the existing 1975 treaty entered into force on 15 February 2016. The treaty will become effective as follows:

• with respect to Singapore, from 1 January 2017 with respect to withholding taxes, and from 1 January 2018 with respect to other taxes;
• with respect to Thailand, as from 1 January 2017.

The provisions of t…