Tax treaties deal with the prevention of double taxation and the prevention of tax evasion. They generally provide a means of exempting a person who has income normally taxed in more than one country from the double payment of tax on the same income or tax paid in one country on the taxation of a taxpayer in another country. Double taxation treaties not only provide benefits for taxpayers, but also provide for cooperation between governments in the prevention of tax evasion. In the case of double taxation, the person may claim the tax credit in the State of residence. If none of the above criteria is able to determine the place of residence, the tax authorities of the two countries will enter into a reciprocal agreement on how to determine the place of tax residence of a given person or enterprise; However, this kind of situation is rare. In the case of natural persons, the persons are considered to be taxpayers of the country of which they are nationals. If this is not the case, they are considered to be taxpayers of the country where they carry out most of their activities, in which they reside or hold a residence permit. It is possible that individuals are citizens of both states and, in this case, their tax residence is considered the country where they have the closest ties. The person pays income taxes to that country and takes advantage of the provisions of the double taxation treaty in that country. Inheritance tax As noted in Chapter 15 Other Taxes, Thailand entered into force for the first time on 1 February 2016. Thailand`s double taxation treaties do not address or mention inheritance tax. As a result, the question arises whether inheritance tax is paid under Thai tax law and whether the deceased owns assets in another country subject to inheritance and inheritance tax, or vice versa, whether the payment of inheritance tax in the first country is charged to the IHT invoice in the second country. Japan is one of Singapore`s strongest economic partners.

An important milestone in relations between the two countries was reached in 2002 with the signing of the Economic Partnership Agreement between Japan and Singapore. It has facilitated international trafficking in persons, goods, services, capital, information, etc. between States and has strengthened cooperation in the commercial sector by eliminating most customs duties on exports and imports. The deep cooperation has led to the need to resolve tax issues arising in cross-border transactions and the two States have concluded a double taxation convention. Like any other DBA concluded by Singapore, its agreement with Japan contains information on how the tax domicile is set in order to avoid collecting similar taxes on taxpayers who have activities in both countries. Prevention of double taxation Treaties generally provide that individuals and companies do not have to pay taxes on the same income in more than one country or, in the case of double taxation, a credit is granted in the second country for tax paid in the first country. . . .