The protocols to the standing agreements for the avoidance of double taxation (DTAs) between Singapore and Malta, as well as Singapore and South Korea were gazetted on 29 May 2013 and will enter into force on 28 June 2013.

The protocols incorporate the internationally agreed Standard for the exchange of information for tax purposes into the DTAs.

Full texts of the protocols:

• Singapore and Malta (PDF, 115KB)
• Singapore and South Korea (PDF, 95KB)

Ministry of Finance