新加坡 - 泰国双重税收条约

刺激外国投资,泰国government offers various tax and non-tax benefits for investors through the Investment Promotion Act. With 67 million consumers, Thailand is one of the fastest growing markets in the world. Despite the domestic political turmoil, economists strongly believe in the country’s rebound and growth potential. Thailand also ranks high in the 8th position as one of the world’s top prospective host economies for FDI in 2013–2015,as reported in the 2013 survey by the United Nations Conference on Trade and Development (UNCTAD).

Singapore-Thailand Relationship

新加坡和泰国分享了一个漫长而强大的经济关系，日期追溯到19世纪。通过泰国新加坡公民服务交流计划（CSEPO）和新加坡 - 泰国的广泛制度联系和新加坡 - 泰国的经济关系（转向），通过广泛的机构联系培养的新加坡和泰国官员之间的强大关系受到了双边关系的基础。

泰国是新加坡的第九大贸易伙伴，2012年的总贸易额为322亿美元。推动贸易的主要部门包括泰国和新加坡之间的制造业，电子产品，以及服务业。各国之间的一些主要贸易商品包括精制石油产品，电子和电信设备。

Singapore was the second largest foreign investor in Thailand in 2011, after Japan. According to the Board of Investments (BOI), Singapore companies invested S$1.36 billion across 95 projects in 2011, a significant increase of 57% compared to 2010.

通过越来越多的贸易投资和旅游部门的合作，正在加强双边关系。当东盟经济共同体成为2015年的现实时，泰国将成为投资地点更具吸引力。泰国政府的振兴其经济和吸引投资的计划为新加坡的公司提供了积极的推动力。新加坡 - 泰国DTA于1975年结束，向投资者提供有吸引力的税收主张，对两国边境运营的投资者。以下是DTA的关键规定的概述。

新加坡泰国DTA

新加坡共和国政府和泰国皇家政府结束了1975年9月15日避免双重征税的协议，1976年1月1日生效。经过超过35年的存在，目前正在重新谈判更多伙伴国家的自由规定。两国的代表最近在新加坡谈判对条约的变更。但是，在新版本生效之前需要一段时间。

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的税收，税收的税收或工资总额的税收

就泰国而言，规定适用于所得税和石油税。在新加坡的情况下，协议涵盖所得税。

住院医师

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。

如果是两国居民的个人，他的税收居留权应由其常设房屋的位置确定;但是，如果常设家庭在两个国家或两国都不，那么应考虑重要的兴趣中心。当永久性的家庭或重要的利息因素未能确定居住地时，那么将考虑习惯性居所;如果个人没有在这两个国家的习惯性居所，那么将考虑国籍;如果个人是两国的国家，或者他们都不是他们，那么缔约国应通过相互协议确定居留权。

If the person, other than an individual, is a resident of both the contracting states, then the residency shall be determined by the state in which its place of effective management is situated. In cases of doubt, the competent authorities of the contracting States shall determine the residency through mutual agreement by taking into consideration all relevant factors.

常驻企业

“常设单位”是指企业全部或部分经营业务的固定营业场所。PE包括办公室、工厂、车间、农场、种植园、钻机等设施、矿山、采石场、油井等开采自然资源的场所。建筑工地或建筑、装配或安装工程持续时间超过六个月的，才构成常设单位。值得注意的是，新版本提议为期12个月。

Storage facilities held for certain purposes, such as storage of goods for the purpose of display, delivery, processing, etc., would not amount to a PE. Likewise, maintenance of a fixed place solely for the purpose of carrying on activities that are of a preparatory or auxiliary in character will also not amount to PE.

经纪人，一般委员会或任何其他代理商在缔约国之一进行业务的独立地位的参与将不会达到PE。如果此类代理人的活动完全或几乎代表企业致力于企业，或者代理人代表企业行事，习惯性地行使缔结合约，安全订单或维持和提供货物库存的权限或者商品代表企业在缔约国，然后代理被认为是PE。但是，如果代理商进行的活动本质上是辅助的，则不会向PE提供。

A resident company of a contracting state controlled or being controlled by a resident company of other contracting state shall not by itself amount either company a PE of the other.

股息税

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。

But the tax so charged shall not exceed 20% of the gross amount of the dividends if the recipient is a company which owns directly at least 25% of the voting shares of the company paying the dividends.

这一规定不适用,如果收件人公顷s 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.

新加坡由于其单一的税收制度，对受赠人手中的股息不征税。在没有该条约的情况下，泰国居民公司股息的非居民接收者目前被征收10%的预扣税，因此该规定已过时。

值得注意的是，如果支付公司拥有15％的最低公司税率，泰国公司的最低公司税率，外国公司在2005年11月向泰国公司支付给泰国公司的股息将免除泰国公司所得税。更股权对外国实体的股权，并在该公司持续六个月内保持其股权。新加坡收费17％的企业收入，因此合格的泰国公司接受新加坡公司的股息将在其收入的那一部分享受免税。

Tax on Interest

在缔约国和其他缔约国的居民支付的兴趣可能会在其他国家征税。但是，这种兴趣也可能在其产生的缔约国中征税，但税收不超过：

• 如果收件人是包括保险公司的金融机构，则总金额的10％
• in all other cases 25% of the gross amount of the interest

缔约国政府应豁免在其他州的兴趣方面豁免其他缔约国。就泰国而言，这意味着泰国皇家政府，并包括泰国银行，并在新加坡的情况下，这意味着新加坡政府，并包括新加坡的货币管理局和委员会货币委员会。它还包括一个机构，其资本由缔约国政府或地方当局全资拥有，因为两国缔约国各国政府之间可能会达成约定。

如果利息的收件人在支付人居民的缔约国的PE或固定基础上，则不适用该规定，其中缔约国的缔约国和所支付的利息有效与此类PE或固定基地有效。

如果由于支付者和收件人之间存在的特殊关系，所支付的利息超过了已支付的金额，那么条约的规定仅适用于此金额以及支付的任何过度利息将根据每个缔约国的法律征税。

必须指出的是，在没有DTA的情况下，将获得泰国居民的兴趣的外国人将受到15％的预扣税，新加坡指控向非居民支付的利息扣缴15％的扣缴税。我们可以期待较新版本的DTA竞争率。

Tax on Royalty

Royalties 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.

However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but the tax so charged shall not exceed 15% of the gross amount of the royalties. Royalties encompass payments of any kind received as a consideration for the use of, or the right to use, any copyright patent, trade mark, design or model, plan etc.

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。

The provisions shall not be applicable if the recipient of the royalty has a PE or fixed base in the contracting state in which the payer is resident and the royalty paid is effectively connected with such PE or fixed base.

The general Withholding tax rate on royalties paid to non-residents in Thailand is 15% and the corresponding Singapore rate is 10%. The treaty does not provide any special privilege against the general framework.

资本收益税

Gains from the alienation of immovable property may be taxed in the Contracting State in which such property is situated. Gains derived by a resident of a contracting state from the alienation of movable property connected to a PE or a fixed base located in the other contracting State may be taxed in the other state. Gains derived from the alienation of such PE or the fixed base itself may also be taxed in the other state.

由股票或航空器的联系国家的居民居民的收益来自于由这种船舶或飞机的运作的缔约国或可移动性的企业在国际交通中运营的船舶或航空公司，仅在该缔约国征收。

Gains from the alienation of any property or assets, not covered under this provision shall be taxable only in the State of which the alienator is a resident.

新加坡没有税收资本收益。在泰国资本收益被视为普通收入，并相应征税，以获得企业所得税。

Treatment of Income from Property

Income derived by a resident of a Contracting State 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.

直接使用、出租或者以其他形式使用不动产取得的收入，由本协议约定。“不动产”一词应包括财产所在缔约国法律所界定的财产。它应包括附件、设备、牲畜、不动产的权利和使用权，以及作为采矿或采矿权对价的可变或固定付款的权利。

Treatment of Business Profits

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。

为确定PE的利润，应允许所有费用和扣除，这些费用和扣除可能合理地归因于PE，如果PE是独立企业，则可以免赔额;PE的利润应确定，似乎是在相同或类似条件下的不同活动中的独特和独立的企业，并与其是PE的企业完全独立处理。

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，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

Income from the operation of aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

Income from the operation of ships in international traffic by an enterprise having a place of effective management in a Contracting State may be taxed in the other Contracting State, but the tax thus imposed shall be reduced by 50%.

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.

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.

联营企业之间的经营条件和交易条件将不同于独立企业之间的经营条件和交易条件，从而影响企业的盈利能力和收入。

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.

治疗个别收入

个人服务

缔约国一方居民从事个人或者专业服务取得的所得，除在缔约国另一方提供的以外，仅在该国征税。

但是，缔约国居民就其他缔约国服务的居民所产生的收入仅由他居住在以下条件上的国家征税：

• If the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal year.
• 如果该服务是代表作为第一州居民的人或代表第一届州的人提供
• 薪酬或收入不是由薪酬或收入的人承担的薪酬或收入。

董事收费

Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company, which is a resident of the other Contracting State, may be taxed in that other State.

Entertainers, Artists & Athletes

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。

However, such incomes shall be exempt from tax if they are accrued for such activities exercised in one of the contracting state if the visit to the contracting state is substantially supported by public funds of the other Contracting State, including any political subdivision, local authority or statutory body thereof.

If the activities are performed in a Contracting State by an enterprise of the other Contracting State, the profits derived from providing these activities by such an enterprise may be taxed in the first-mentioned Contracting State unless the enterprise is substantially supported from the public funds of the other Contracting State, including any political subdivision, local authority or statutory body thereof, in connection with the provision of such activities.

养老金

在缔约国中产生的养老金和其他类似的薪酬，并考虑到过去的就业，以其他缔约国的居民支付给另一个缔约国的居民。

Persons on Government Service

Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, a political subdivision, a local authority, or a statutory body thereof to an individual in respect of services of governmental nature rendered to that State, subdivision, authority or body would be taxed by that State.

对于收到的薪酬和养老金，与缔约国或其政治细分或其地方当局或其法定机构有关的任何交易或业务提供的服务，与个人服务和董事的费用有关的规定将适用。

Students and Trainees

Students and trainees who were a resident of a contracting state immediately before visiting the other contracting state, where he receives training or education and is temporarily present in the other contracting state solely for the purpose of education or training, shall be exempt from tax in the other state.

另行州的税收应免除从国外收到的所有汇款和拨款，并且在其他国家的服务中，任何不超过12,000款的薪酬，而其他国家的服务，则提供了与他的研究，研究相关的服务或培训或为他的维护目的是必要的。

However, the provision shall not apply to cases in which the study, research or training occupies a secondary character to the personal services rendered that produce any remuneration.

Teachers Professors and Researchers

在访问其他缔约国之前的邀请函，邀请其他缔约国的居民居民，该个人在任何大学的目的或在任何大学的宗旨或研究学院，学校或其他类似的教育机构，其主管当局承认其他缔约国的承认，豁免征税，即其他缔约国就该等教学或研究的报酬。

Elimination of Double Taxation

DTA提供了豁免从缔约国缴纳收入税的双重税收。

就泰国而言，在新加坡的收入应付的新加坡税收应允许抵抗泰国税收的税收，以达到新加坡的收入。应允许泰国收入所缴纳的泰国税，以获得对该收入应付的新加坡税收的信贷。由此提供的信贷不得超过在信用额之前超出各个国家的税收。

这是一家新加坡公司向泰国公司支付的股息收入，该公司在支付公司拥有25％的投票权，这些收入可能免于泰国税;但是，泰国应申请税率，该税率将适用于收件人剩余的应税收入，如果没有这样豁免。相应地，在新加坡收件人的情况下，应考虑到本公司应收到的股息收入应付的泰国税额相当的信贷。

Conclusion

新加坡是在国际投资者的目的地以后追捧，用于建立控股公司。新加坡的亲营税制及其广泛的条约安排和该区域主要经济体之间的密切双边关系吸引了通过持有在新加坡居民的公司被引导的投资。自从其近40年前的成立以来，新加坡 - 泰国DTA仍然是一个关键的牵引力，而其意义最近开始被DWWindle，双方的当局已经提示讨论更相关和更新的安排。当修订版本生效时，双方的企业和投资者都应该能够享受更精致的特权。