The new income tax treaty between Singapore and South Africa was signed by South Africa on 23 November 2015 and by Singapore on 30 November. Once in force and effective, the treaty will replace the 1996 tax treaty between the two countries. Taxes Covered The treaty covers Singapore income tax, and South African normal tax, dividends tax, withholding tax on interest, withholding tax on royalties, and tax on foreign entertainers and sportspersons. Residence The treaty includes the provision that if a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose...