Singapore

Singapore has exchange of information relationships with 86 jurisdictions through 86 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Mauritius DTC  19 Aug 1995  1995-08-19 7 Jun 1996  1996-06-07 No No
Poland DTC  4 Nov 2012  2012-11-04 6 Feb 2014  2014-02-06 Yes Yes
Austria DTC  30 Nov 2001  2001-11-30 22 Oct 2002  2002-10-22 Yes Yes
Myanmar DTC  23 Feb 1999  1999-02-23 30 Mar 2000  2000-03-30 No No
Slovenia DTC  8 Jan 2010  2010-01-08 25 Dec 2010  2010-12-25 Yes Yes
Bulgaria DTC  13 Dec 1996  1996-12-13 26 Dec 1997  1997-12-26 No No
Kuwait DTC  21 Feb 2002  2002-02-21 2 Jul 2003  2003-07-02 No No
Pakistan DTC  13 Apr 1993  1993-04-13 6 Aug 1993  1993-08-06 Yes No
Belarus DTC  22 Mar 2013  2013-03-22 27 Dec 2013  2013-12-27 Unreviewed Yes
Romania DTC  21 Feb 2002  2002-02-21 28 Nov 2002  2002-11-28 No No
Hungary DTC  17 Apr 1997  1997-04-17 18 Dec 1998  1998-12-18 No No
Czech Republic DTC  21 Nov 1997  1997-11-21 21 Aug 1998  1998-08-21 No Yes
Lithuania DTC  18 Nov 2003  2003-11-18 28 Jun 2004  2004-06-28 Yes No
Qatar DTC  28 Nov 2006  2006-11-28 5 Oct 2007  2007-10-05 Yes Yes
Uruguay DTC  15 Jan 2015  2015-01-15 14 Mar 2017  2017-03-14 Unreviewed Yes
Italy DTC  29 Jan 1977  1977-01-29 12 Jan 1979  1979-01-12 Yes Yes
Rwanda DTC  26 Aug 2014  2014-08-26 5 Feb 2016  2016-02-05 Unreviewed Yes
Oman DTC  6 Oct 2003  2003-10-06 7 Apr 2006  2006-04-07 No No
Belgium DTC  6 Nov 2006  2006-11-06 27 Nov 2008  2008-11-27 Yes Yes
Liechtenstein DTC  27 Jun 2013  2013-06-27 25 Jul 2014  2014-07-25 Unreviewed Yes
Sweden DTC  17 Jun 1968  1968-06-17 14 Feb 1969  1969-02-14 No No
France DTC  9 Sep 1974  1974-09-09 1 Aug 1975  1975-08-01 Yes Yes
Libya DTC  8 Apr 2009  2009-04-08 23 Dec 2010  2010-12-23 No No
Uzbekistan DTC  24 Jul 2008  2008-07-24 28 Nov 2008  2008-11-28 No No
Panama DTC  18 Oct 2010  2010-10-18 19 Dec 2011  2011-12-19 Yes Yes
Cambodia DTC  20 May 2016  2016-05-20 not yet in force  1900-01-01 Unreviewed No
India DTC  24 Jan 1994  1994-01-24 27 May 1994  1994-05-27 Yes Yes
Jersey DTC  17 Oct 2012  2012-10-17 2 May 2013  2013-05-02 Yes Yes
Korea, Republic of DTC  6 Nov 1979  1979-11-06 13 Feb 1981  1981-02-13 Yes Yes
Ukraine DTC  26 Jan 2007  2007-01-26 18 Dec 2009  2009-12-18 No No
Isle of Man DTC  21 Sep 2012  2012-09-21 2 May 2013  2013-05-02 Yes Yes
Barbados DTC  15 Jul 2013  2013-07-15 25 Apr 2014  2014-04-25 Yes Yes
Canada DTC  6 Mar 1976  1976-03-06 23 Sep 1977  1977-09-23 Yes Yes
Turkey DTC  9 Jul 1999  1999-07-09 27 Aug 2001  2001-08-27 No No
Bangladesh DTC  19 Dec 1980  1980-12-19 22 Dec 1981  1981-12-22 No No
Fiji DTC  20 Dec 2005  2005-12-20 28 Nov 2006  2006-11-28 No No
Finland DTC  7 Jun 2002  2002-06-07 27 Dec 2002  2002-12-27 Yes Yes
Malta DTC  21 Mar 2006  2006-03-21 29 Feb 2008  2008-02-29 Yes Yes
Chinese Taipei DTC  30 Dec 1981  1981-12-30 14 May 1982  1982-05-14 No No
Ecuador DTC  27 Jun 2013  2013-06-27 18 Dec 2015  2015-12-18 Unreviewed Yes
Australia DTC  11 Feb 1969  1969-02-11 4 Jun 1969  1969-06-04 Yes Yes
Portugal DTC  6 Sep 1999  1999-09-06 16 Mar 2001  2001-03-16 Yes Yes
Estonia DTC  18 Sep 2006  2006-09-18 27 Dec 2007  2007-12-27 Yes Yes
Egypt DTC  22 May 1996  1996-05-22 27 Jan 2004  2004-01-27 No No
Malaysia DTC  5 Oct 2004  2004-10-05 13 Feb 2006  2006-02-13 No No
Lao People's Democratic Republic DTC  21 Feb 2014  2014-02-21 11 Nov 2016  2016-11-11 Unreviewed Yes
Brunei Darussalam DTC  19 Aug 2005  2005-08-19 14 Dec 2006  2006-12-14 Yes Yes
Japan DTC  9 Apr 1994  1994-04-09 28 Apr 1995  1995-04-28 Yes Yes
Denmark DTC  3 Jul 2000  2000-07-03 22 Dec 2000  2000-12-22 Yes Yes
Sri Lanka DTC  29 May 1979  1979-05-29 1 Feb 1980  1980-02-01 No No
Latvia DTC  6 Oct 1999  1999-10-06 18 Feb 2000  2000-02-18 No No
Kazakhstan DTC  19 Sep 2006  2006-09-19 14 Aug 2007  2007-08-14 No Yes
Ghana DTC  31 Mar 2017  2017-03-31 not yet in force  1900-01-01 Unreviewed Yes
Ireland DTC  28 Oct 2010  2010-10-28 8 Apr 2011  2011-04-08 Yes Yes
Netherlands DTC  19 Feb 1971  1971-02-19 31 Aug 1971  1971-08-31 Yes Yes
Indonesia DTC  8 May 1990  1990-05-08 25 Jan 1991  1991-01-25 No No
Norway DTC  19 Dec 1997  1997-12-19 20 Apr 1998  1998-04-20 Yes Yes
Papua New Guinea DTC  19 Oct 1991  1991-10-19 20 Nov 1992  1992-11-20 No No
United Arab Emirates DTC  1 Dec 1995  1995-12-01 30 Aug 1996  1996-08-30 No No
New Zealand DTC  21 Aug 2009  2009-08-21 12 Aug 2010  2010-08-12 Yes Yes
Sri Lanka DTC  4 Apr 2014  2014-04-04 not yet in force  1900-01-01 Unreviewed Yes
Albania DTC  23 Nov 2010  2010-11-23 1 Jan 2012  2012-01-01 Yes Yes
Georgia DTC  17 Nov 2009  2009-11-17 28 Jul 2010  2010-07-28 Yes Yes
Seychelles DTC  9 Jul 2014  2014-07-09 18 Dec 2015  2015-12-18 Unreviewed Yes
Bahrain DTC  18 Feb 2004  2004-02-18 13 Dec 2004  2004-12-13 Yes Yes
Mongolia DTC  10 Oct 2002  2002-10-10 22 Oct 2004  2004-10-22 No No
United Kingdom DTC  12 Feb 1997  1997-02-12 26 Dec 1997  1997-12-26 Yes Yes
Thailand DTC  15 Sep 1975  1975-09-15 27 Apr 1976  1976-04-27 No No
Saudi Arabia DTC  3 May 2010  2010-05-03 1 Jul 2011  2011-07-01 Yes Yes
Viet nam DTC  2 Mar 1994  1994-03-02 9 Sep 1994  1994-09-09 Unreviewed Yes
Israel DTC  19 May 2005  2005-05-19 6 Dec 2005  2005-12-06 No No
Cyprus DTC  24 Nov 2000  2000-11-24 8 Feb 2001  2001-02-08 No No
South Africa DTC  23 Nov 2015  2015-11-23 16 Dec 2016  2016-12-16 Unreviewed Yes
Germany DTC  28 Jun 2004  2004-06-28 12 Dec 2006  2006-12-12 No No
China DTC  11 Jul 2007  2007-07-11 18 Sep 2007  2007-09-18 Yes Yes
Switzerland DTC  24 Feb 2011  2011-02-24 1 Aug 2011  2011-08-01 Yes Yes
Slovakia DTC  9 May 2005  2005-05-09 12 Jun 2006  2006-06-12 No No
Luxembourg DTC  6 Mar 1993  1993-03-06 24 May 1996  1996-05-24 Yes No
Morocco DTC  9 Jan 2007  2007-01-09 15 Jan 2014  2014-01-15 No No
Guernsey DTC  6 Feb 2013  2013-02-06 26 Nov 2013  2013-11-26 Yes Yes
Russian Federation DTC  9 Sep 2002  2002-09-09 16 Jan 2009  2009-01-16 No No
San Marino DTC  11 Dec 2013  2013-12-11 18 Dec 2015  2015-12-18 Yes Yes
Philippines DTC  1 Aug 1977  1977-08-01 16 Dec 1977  1977-12-16 No No
Mexico DTC  9 Nov 1994  1994-11-09 8 Sep 1995  1995-09-08 Yes Yes
Spain DTC  13 Apr 2011  2011-04-13 2 Feb 2012  2012-02-02 Yes Yes
Ethiopia DTC  24 Aug 2016  2016-08-24 not yet in force  1900-01-01 Unreviewed Yes
Bermuda TIEA  29 Oct 2012  2012-10-29 6 Dec 2012  2012-12-06 Yes Yes