AUSTRALIAN TAX TREATIES

Singaporean Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 17  
Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Article 4A , Article 5 , Articles 7 to 14 and Article 16A , may be taxed in the other Contracting State shall for the purposes of Article 18 and of the laws of the respective Contracting States relating to tax be deemed to be income from sources in that other State.




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