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AGREEMENT BETWEEN THE GOVERNMENT OF THE …

1 AGREEMENT BETWEEN THE GOVERNMENT OF THE republic OF SINGAPORE AND THE GOVERNMENT OF THE PEOPLE S republic OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Date of Conclusion: 11 July 2007 Entry into Force: 18 September 2007 Effective Date: 1 January 2008 NOTE The 3rd protocol signed on 23 July 2010 entered into force on 22 October 2010 and its provisions shall take effect from 1 January 2011. The text of the 3rd protocol signed on 23 July 2010 is shown in Annex A. NOTE The 2nd protocol signed on 24 August 2009 entered into force on 11 December 2009 and its provisions shall take effect from 1 January 2010.

2 The Government of the Republic of Singapore and the Government of the People’s Republic of China, Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of

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