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Czech Republic Ratifies Protocol to Tax Treaty with Singapore

18 July 2014

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Treaty Development

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Czech Rep-Singapore

On 24 June 2014, the Czech Republic ratified the pending  protocol to the 1997 income tax treaty with Singapore. The protocol was signed 26 June 2013, and amends Article 8 Shipping and Air Transport, Article 9 Associated Enterprises, and Article 25 Exchange of Information. The protocol will enter into force once the ratification instruments are exchanged and will generally apply for the Czech  Republic from 1 January of the year following its entry into force, and for Singapore from 1 January of the second year following its entry into force. In regard to the exchange of information amendments, the protocol will apply...