When does a Double Taxation Agreement (DTA) become effective?

After a DTA is signed by the representatives of the two countries, it has to be ratified before it can enter into force (i.e. legally effective). 

The ratification process is spelt out under the Entry into Force Article of the DTA for the two countries to notify each other when they have completed the ratification procedures as required by their domestic laws.  The DTA will enter into force on the later of these notifications.

In the case of Singapore, once we receive an official notification from our DTA partner that they have completed their ratification procedures, we will proceed to publish the DTA text in the Government Gazette.

The DTA enters into force on the date of our publication in the gazette.