Yes. Singapore has signed Avoidance of Double Taxation Agreements (DTAs), limited DTAs and Exchange of Information (EOI) Arrangements with around 100 jurisdictions.
A comprehensive DTA gives relief across most income types, a limited DTA covers only specific income such as shipping and air transport, and an EOI Arrangement provides for the exchange of tax information rather than relief. Some DTAs have also been modified by the Multilateral Instrument (MLI) under the OECD BEPS project, and agreements that are signed but not yet ratified do not have force of law.
DTAs can reduce or eliminate Singapore withholding tax on payments such as interest, royalties and service fees, and help determine which country has taxing rights over business profits. Only tax residents of Singapore and of the treaty partner can claim the benefits, and a Certificate of Residence is normally required as proof.
Where no DTA exists, Singapore tax residents may still claim a Unilateral Tax Credit for foreign tax paid. Apexia can check whether a treaty applies to your payments and handle the Certificate of Residence application.