新加坡 - 马来西亚双重税收条约
In order to facilitate the cross-border flow of trade, investment, financial activities and technical know-how between the two countries the governments of Malaysia and Singapore have signed Avoidance of Double Taxation Agreement (DTA).
Although Singapore separated from Malaysia in 1965, the two countries are significantly interdependent in terms of economic resources and social ties. Singapore’s food imports and water are considerably met through imports from Malaysia and a major section of Malaysian workforce from the bordering states is employed in Singapore. Many Malaysians employed in Singapore are Permanent Residents and lots of them either commute on a daily basis or live in Singapore due to their work commitments. Similarly, Singapore individuals and enterprises have business and investment interests in Malaysia.
尽管各国之间有几种长期争议，但双边关系仍然延续了。两国分享了一个强大的统一区域市场的共同愿景，并致力于建立东盟社区。双方的领导人认为，他们的人民将享受这种区域分组的繁荣和增长，并通过增强两国之间的经济合作来强大的前景。为了促进两国之间的跨境贸易，投资，金融活动和技术诀窍，马来西亚和新加坡政府签署了避免双重税收协议（DTA）。以下是DTA的概述。
新加坡 - 马来西亚DTA
新加坡共和国政府和马来西亚政府在2004年10月5日结束了一个新的DTA，该协议自2007年1月1日起生效。早些时候，1968年签署的DTA生病了，它已经替代了新的规定版本于2004年签名。快照
| Nature of Income | 正常扣缴马来西亚 | Normal Withholding Tax Singapore | 条约率 |
| 股息 | Nil | Nil | 5%* or 10% |
| Interest | 15% | 15% | 10% |
| 特许权使用费 | 10% | 10% | 8％ |
| 技术费用 | Prevailing corporate tax rate (17%) | 10% | 5% |
| 资本收益 | Nil | Nil | Not discussed |
* Applicable if the recipient is a company, which owns directly at least 25% of the capital of the company paying the dividends
应用范围
DTA的规定适用于作为缔约国中的一个或两个的居民的人员。“人”包括个人，一家公司和任何其他人，被视为税务目的的实体。DTA的规定适用于代表缔约国收入征收的所有税收。该条款涵盖了对总收入的所有税收或收入要素，包括从异种或不动产的异化税收，税收的税收或工资总额。
In the case of Malaysia, the provisions shall apply to the income tax and petroleum tax. In the case of Singapore, the agreement covers income tax.
居住
术语“缔约国居民”是指在承包州的税务目的中居民居民的任何人。
如果是个人是两国居民的个人，他的税收居留权应由其常设房屋的位置决定，但如果常设房屋在两国或其两个国家，那么应采取重要利益的中心考虑到。当永久性的家庭或重要的利息因素未能确定居住权时，将考虑习惯性居所，如果个人在这两个国家没有习惯性的居所，那么国籍将被考虑，个人是两国国家或者他们既不是缔约国应通过相互协议确定居留权。
如果是个人以外的人是缔约国的居民，那么居住权应由其有效管理地点所在的国家确定。在怀疑的情况下，缔约国的主管当局通过考虑所有相关因素，通过相互协议来确定居住权。
Permanent Establishment
“Permanent establishment” (PE) means a fixed place of business through which the business of an enterprise is wholly or partly carried on. PE includes office, factory, workshop, farm, plantations, installations such as drilling rig, places of extraction of natural resource such as mines, quarry, oil wells etc. Building site or construction, assembly or installation project constitutes a permanent establishment only if it lasts more than six months.
Supervisory activities by an enterprise of a contracting state carried on in the other State for more than 6 months in connection with a building site or a construction, installation or assembly project, which is being undertaken in that other State will constitute a PE.
为某些目的而持有的存储设施，例如物品的存储，用于显示，交付，加工等，不会达到PE。同样地，仅用于携带预备或辅助性质的活动的固定场所的维护也不会达到PE。
订婚的经纪人,一般佣金代理商or any other agent of an independent status for carrying out business in one of the contracting state will not amount to PE. If the activities of such an agent are devoted wholly or almost wholly on behalf of the enterprise, is acting on behalf of an enterprise and habitually exercises an authority to conclude contracts, secure orders, or maintains and delivers stock of goods or merchandise on behalf of the enterprise in a contracting state, then the agent is deemed to be a PE. However, if the activities carried out by the agent is auxiliary in nature, it will not amount to a PE.
由其他缔约国的驻地公司控制或由其他缔约国驻地控制的居民公司，不得本身就是额外的公司。
Important Provisions
Tax on Dividends
缔约国对其他缔约国居民的居民公司支付的股息可能会在其他国家征税。但是，在缔约国的缔约国可能会缴纳税款是居民的缔约国。但是，如果股息的接收者是其他缔约国的有益所有者和居民，所以税收的税收不得超过 -
- 5% of the gross amount of the dividends if the recipient is a company which owns directly at least 25% of the capital of the company paying the dividends;
- 在所有其他案件中股息总金额的10％。
This provision shall not apply if the recipient has a PE in the contracting state of which the company paying the dividends is a resident and such dividend received is effectively connected to that PE. Such income from dividends connected to a PE will be treated as a Business Profit and subjected to tax treatment accordingly.
一家居民居民纳入其他缔约国收入的缔约国，即使未分配的利润全部或部分收入或利润在这种其他国家/地区出现的收入或利润组成，也不会在未分配的利润上征税。其他州可能不会对公司支付的股息征收对不是其他国家居民的股息。
由于其单层税制制度，新加坡不会对收件人手中的股息征税。马来西亚还遵循单层税收，因此接收者手中的股息是无税收的。
Tax on Interest
Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. However, such interest may also be taxed in the Contracting State in which it arises if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10% of the gross amount.
新加坡居民的兴趣纳入了1967年“马来西亚所得税法”第2（1）条所界定的批准贷款，应免于马来西亚税。
The Government of a Contracting State shall be exempt from tax in the other Contracting State in respect of interest derived from that other State.
The above provisions shall not be applicable if the beneficial owner of the interest, has a PE or fixed base in the contracting state in which the payer is resident and the interest paid is effectively connected with such PE or fixed base. Likewise interest arises in the contracting state where the payer is resident, however if the payer has a PE in the other contracting state in which the beneficial owner is resident and the interest is paid in connection with an indebtedness related to that PE then the interest is said to arise in the other contracting state.
If, due to the special relationship existing between the payer and the recipient, the interest paid is in excess of the amount that would have otherwise been paid, then the provision of the treaty shall apply only to that amount and any excess amount of interest paid will be taxable according to the laws of each Contracting State.
必须指出的是，在没有DTA外国人接受来自马来西亚居民的兴趣的外国人将受到15％的扣缴税，新加坡费用为向非居民支付的利息扣缴15％的税收。
特许权使用费税
特许权使用费arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.
但是，这些版税的特许权使用费也可能在他们出现的缔约国征税，并根据该国的法律，但如果收件人是特许权使用费的有益所有人，则税收的税收不得超过总金额的8％版税里。特许权使用费包括作为使用或使用权，任何版权专利，商标，设计或型号，计划等作为考虑因素而收到的任何类型的支付。
如果由于付款人和收件人之间存在的特殊关系，则支付的特许权使用费超过否则将支付的金额，那么条约的规定仅适用于该金额以及任何过度的版税根据每个缔约国的法律征税。
如果签订的签订股权的受士或固定基地在支付者居民的缔约国和薪酬的薪酬有效地与此类PE或固定基地有效地联系起来，则该规定不适用。
对马来西亚非居民支付的特许权使用费的一般扣缴税率为10％，新加坡率相应的是10％。
Tax on Technical Fees
技术费用是任何人的支付，除了用于支付付款人员的雇员，考虑到任何技术，管理或咨询性质的任何服务。
在缔约国和其他缔约国的居民支付的技术费用可能会在其他国家征税。但是，如果收件人是收费的有益所有人，则此类技术费用也可能征税，因为收取费用是收费的有益所有人，因此所得税的税收不得超过总金额的5％。
当付款人是该州的居民处，应当被视为在承包状态下被视为出现技术费用，并在该州进行服务。但是，如果付款人在收件人居民的其他缔约国中具有PE，则截至PE所产生的费用，则据说费用在其他缔约国出现。
The provisions shall not be applicable if the recipient of the fees has a PE or fixed base in the contracting state in which the payer is resident and the fees paid is effectively connected with such PE or fixed base.
关于马来西亚非居民支付的技术费用的一般预扣税率为10％，相应的新加坡税率是现行的公司税率，目前是17％。
Treatment of Income from Property
所得的居民承包统计e from immovable property situated in the other Contracting State may be taxed in that other State. Income from immovable property of an enterprise and income from immovable property used for the performance of independent personal services shall also be covered by this provision.
协议应涵盖从直接使用，放置或使用任何其他形式的不动产中的收入。术语“不动产”应包括由财产所在的缔约国定律所定义的性质。应包括可变财产的配件，设备，牲畜，权限和USUFRUCT作为可变或固定付款，以考虑工作或工作权，矿产。
处理业务利润
缔约国企业的利润仅在该国征税，除非企业通过位于其中的PE在其他缔约国进行业务。但只有可以有效地归因于PE的利润的部分只能在其他缔约国征税。
For the purpose of determining the profits of the PE, it shall be allowed all expenses and deductions that could be reasonably attributable to the PE and deductible if the PE were an independent enterprise and profits of the PE shall be determined as if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a PE.
PE仅仅购买企业的商品或商品，不得呈现归因于该PE的利润。除非存在相反的有效原因，否则必须通过相同的方法制作对PE的利润归因。
在主管当局可获得的信息不足的情况下，该协议的规定不得阻碍缔约国的法律或主管当局自行决定。
Treatment of Income from Shipping & Air Transport
Profits derived by an enterprise of a Contracting State from the operation of ships and aircraft in international traffic shall be taxable only in that Contracting State.
The provisions applies to the share of the income from the operation of ships or aircraft derived by an enterprise of a Contracting State through participation in a pool, a joint business or an international operating agency.
Profits derived by an enterprise of a Contracting State from the operation of road vehicles in international traffic for the carriage of passengers shall be taxable only in that State.
关联企业的治疗
If an enterprise or persons involved in an enterprise of a Contracting State participate directly or indirectly in the management, control or capital of an enterprise of the other Contracting State the enterprises involved are said to be associated enterprises.
The terms and conditions of operations and transactions between the associated enterprise will differ from those made between independent enterprises, thus affecting the profitability and income of the enterprises.
In the case of associate enterprises the DTA provides that the contracting states may deem a taxable income that would have otherwise accrued if the parties were independent and tax the enterprises accordingly.
如果缔约国纳税的利润，这些利润已经被其他缔约国征税，但第一个国家认为这种利润如果不是相关的企业状况，则归功于企业，应当进行适当的调整根据这些利润收取的税额，只要其他国家考虑了调整证明。如有必要，缔约国的主管当局互相磋商。
治疗个别收入
Independent Personal service
所得的居民承包统计e in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base to perform the services in the other contracting state. The other state may tax only that portion of the income that can be effectively attributed to that fixed base.
The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
依赖个人服务
Salaries, wages and other similar remuneration derived by a resident of a State for employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration may be taxed in that other State. However, even if the employment is exercised in the other Contracting State the recipient shall only be subjected to tax in the first mentioned state in the following circumstances
- the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and
- the remuneration is paid by, or on behalf of, an employer who is a resident of the first-mentioned State; and
- 雇主不承担雇主在其他州的PE
董事的费用
董事的费用和由缔约国居民的收费和类似的付款作为作为其他缔约国驻地驻地的董事会的成员，可能会在其他国家征税。
艺术家和运动员
国家作为艺人的居民居民的收入，例如剧院，电影，广播或电视艺术家或音乐家，或者作为运动员，从他的个人活动中征税，可能征税其他国家。但是，如果在一些相互商达的交换计划下的缔约国之一行使的此类活动或政府公共资金，政治补贴，地方当局或法定机构的公共资金基本支持，则这些收入将免除税收。其他缔约国。
如果活动由其他缔约国的企业在缔约国履行，则通过此类企业提供这些活动的利润可能在第一个缔约国征税。
Pensions
缔约国的养老金和其他类似的薪酬和年金，或者在缔约国或地方当局或法定机构创造的或非资金或法定机构，以考虑到其他缔约国的居民过去的就业可能在第一个州征税。
术语“年金”包括在规定的时间，在终身期间或在指定或可靠的时间段内定期应付的规定的金额，这是在义务中付款以获得足够和充分考虑金钱或金钱的价值。
Persons on Government Service
Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body to an individual in respect of services rendered to that State, subdivision, authority or body would be taxed by that State.
However such remunerations will be taxable only in the other contracting state if the services are rendered in that state and the resident recipient is a national of the state and his residency is not solely for the purpose of rendering the service.
For remuneration and pensions received for services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or local authority or statutory body thereof, provisions relating to personal services & Director’ Fees shall apply.
学生和学员
Students and trainees who were residents of a contracting state immediately before visiting the other contracting state, for the purpose of training or education and are temporarily present in the other contracting state solely for the purpose of education or training, shall be exempt from tax in the other state. Taxation in the other state shall be exempted on all remittances and grants received from abroad.
Teachers Professors and Researchers
一个人,他是一个收缩的居民State immediately before making a visit to the other Contracting State, on invitation visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at any university, college, school or other similar educational institution, which exists primarily for research purposes or other similar public institution, in that other Contracting State shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research. This provision shall not apply if such teaching or research is purely for private interest.
Incomes not Expressly Mentioned
DTA文章中未涵盖的收入应在居住的缔约国征税，并且如果此类收入来自其他缔约国的来源，则可能在其他国家征税。
Elimination of Double Taxation
DTA提供了豁免从缔约国缴纳收入税的双重税收。
In the case of Malaysia, Singapore tax payable in respect of income derived from Singapore shall be allowed as a credit against the Malaysia tax payable in respect of that income. The Malaysia tax payable in respect of income derived from Malaysia shall be allowed as a credit against Singapore tax payable in respect of that income. The credit thus provided shall not exceed the respective country’s tax as computed before the credit is given. For the purpose of credit computation the tax payable shall not take into consideration any special waiver, exemptions or grants provided by the respective jurisdictions and take into consideration the tax payable in the absence of such waivers and reduction.
在那里，新加坡公司向马来西亚公司或居民在支付公司的股票中缴纳的股息收入，马来西亚应当考虑到该公司的新加坡税，以涉及其收入股息是支付的，但信贷不得超过马来西亚税务的一部分，因为在信用额之前计算。相应地，在新加坡收件人的情况下，该公司对公司应付的信贷相当于其收入，其中应考虑到股息的收入。
Conclusion
随着ASEAN社区接近现实，新加坡和马来西亚之间的爱情讨厌关系正在转变为由进步经济条约的道具和繁荣的联系。马来西亚丰富的自然和劳动力资源新加坡在技术，基础设施，财务敏捷性，企业生态系统和国际连接方面都很强大。旨在越来越大东南亚经济体的全球投资者和企业将通过建立新加坡的子公司并杠杆作出DTA和其他贸易条约网络的贡献。
有关新加坡和马来西亚之间税收条约所涵盖的具体规定的更多详细信息，请参阅IRAS网站。
有关新加坡DTA的一般信息，请参阅
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