The Protocol amending the existing Singapore-Russian Federation Avoidance of Double Taxation Agreement (DTA) entered into force on 25 Nov 2016.

Amongst other changes, the Protocol lengthens the threshold period for determining the presence of a permanent establishment and lowers the withholding tax rates for dividends, interest and royalties.  These changes are expected to enhance trade and investment flows between the two countries.

The full text of the Protocol is available here. 

Ministry of Finance