新加坡拥有广泛的税收协定网络。本栏目文章以与瑞士的协定为实例：其历史、居民身份与加比规则、常设机构、股息、利息和特许权使用费、资本利得、受雇所得、相互协商以及信息交换。与其他缔约方的协定情况连同日期概述于下文。
IRAS称其清单涵盖约100个法域，这一数字包括有限协定和信息交换安排。与香港和美国之间仅有关于国际运输中船舶和航空器所得的有限协定。与吉尔吉斯共和国和坦桑尼亚的协定已于2026年签署，尚未生效。
近期变化包括与肯尼亚的协定，该协定自2026年4月20日起生效，较低税率自2027年1月1日起适用；以及与台湾的新协定，该协定自2026年2月13日起生效，自2027年1月1日起实施。
新加坡对股息不征收预扣税，因此税收协定主要涉及税率为15%的利息、税率为10%的特许权使用费以及在另一国征收的税款。许多协定已被多边工具修订。
与瑞士的协定于2012年8月1日生效，将利息和特许权使用费的税率定为5%。2017年7月27日签署的议定书使其符合BEPS最低标准。
建议从该协定及其历史、股息、利息和特许权使用费或居民身份与加比规则开始阅读。
协定及其沿革
The Agreement between the Republic of Singapore and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income was signed in Singapore on 24 February 2011. Read more Singapore · Tax居民身份与加比规则
A person is resident of a contracting state if he is liable to tax there by reason of domicile, residence, place of management or any similar criterion. Read more Singapore · Tax常设机构
Article 5 defines a permanent establishment as a fixed place of business through which the business of an enterprise is wholly or partly carried on. Read more Singapore · Tax股息、利息与特许权使用费
The treaty reduces Swiss withholding tax on dividends from 35 per cent to 5 per cent where the beneficial owner is a company holding at least 10 per cent of the paying company's capital, and to 15… Read more Singapore · Tax资本利得
Article 13 allocates gains from the alienation of immovable property to the state where the property is situated. Read more Singapore · Tax跨两个中心的受雇所得
Article 15 allocates employment income to the state where the employment is exercised. Read more Singapore · Tax相互协商与信息交换
The mutual agreement procedure is open to a taxpayer who considers that the actions of one or both states result in taxation not in accordance with the agreement. Read more Singapore · Tax写给必须作出决定的读者：结语比较
This Part has shown a tax system that is generous to the investor, demanding of the trader, indifferent to the token as such and increasingly insistent on substance. Read more