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On October 31, 2014, Singapore and the United Arab Emirates (UAE) signed a protocol to their current income tax treaty. This is the second protocol to amend the treaty, which reduces the withholding rates on dividends and interest to 0% and deletes the Limitation of Relief Article. The protocol also revises the Articles on general definitions, residence, permanent establishment, associated enterprises, royalties, independent personal services, and exchange of information.
The protocol will enter into force 30 days after the date of the later of the notifications by the parties to each other of the...