Singapore, Tanzania Sign DTA

The Singaporean Inland Revenue Authority June 10 announced the June 9 signing of a DTA with Tanzania. The agreement includes measures to: 1) establish a six-month, 183-day, and 90-day period test for permanent establishments (PEs) engaged in construction projects, supplies of services, and specified natural resource activities, respectively; 2) limit withholding tax rates to no more than 7.5 percent for dividend income, and to no more than 10 percent for interest income, royalty income, and technical service fee payments; and 3) specify provisions on mutual agreement procedures (MAPs) and tax information exchanges. [Singapore, Inland Revenue Authority, 06/10/26]

Reference: View Announcement ...