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Singapore's TIE Protocols With Mexico, Qatar To Enter Into Force

by Mary Swire, Tax-News.com, Hong Kong

06 December 2011


The protocols to the existing double taxation agreements (DTAs) between Singapore and both Mexico and Qatar, which incorporate the internationally-agreed Organization for Economic Cooperation and Development standard for the exchange of information for tax purposes, will enter into force on January 1, 2012.

The DTA between Singapore and Mexico was completed on November 9, 1994, and entered into force on September 8, 1995. The amending protocol was signed on September 29, 2009.

The DTA between Singapore and Qatar was completed on November 28, 2006, and entered into force on October 5, 2007. The amending protocol was signed on September 22, 2009.

The protocols give the tax authorities of both countries a greater ability to exchange taxpayer information and to exchange that information on a wider range of taxes. They also provide that a tax authority cannot refuse to provide information solely because it does not require the information for its own domestic purposes, or because the information is held by a bank or similar institution.

TAGS: compliance | tax | double tax agreement (DTA) | tax compliance | law | Mexico | Qatar | Singapore | tax authority | agreements

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