OrbitaxThe income tax treaty betweenSingapore-Estonia, which was signed on 18 September 2006, entered into force on 27 December 2007 and applies from 1 January 2008. The treaty was concluded in the Estonian and English languages, both texts being equally authentic. In the case of divergence of interpretation, the English text prevails. The treaty generally follows the OECD Model Convention
|Treaty Development|Singapore-Estonia
The maximum rates of withholding tax are:
| - | 10% on dividends generally, and 5% on dividends in respect of participations of at least 25% of share capital. Nevertheless, Singapore does not impose a dividend withholding tax at present under its domestic legislation; | |
| - | … |
