新加坡与柬埔寨双重征税协定第二议定书生效 | 反税收侵蚀新规实施
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡与柬埔寨《避免双重征税协定》（DTA）第二议定书于2026年3月6日正式生效，核心是引入BEPS反滥用条款及更新协定序言。关键合规信息包括：新增第28条‘受益所有人资格’条款，落实OECD BEPS第6项行动计划；明确防止协定滥用的实质性测试标准；对股息、利息、特许权使用费等跨境支付适用更严格的受益所有人审查。该议定书适用于2026年4月1日起发生的应税事项（按双方国内法生效时间衔接）。对企业的实际影响在于：中资企业在柬投资架构若依赖新加坡中间控股公司享受优惠税率，须重新评估其商业实质与经济实质，否则可能被拒予协定待遇；跨境税务筹划需同步更新转让定价文档与受益所有人声明，并向IRAS或GDT提交合规证明。
✅ 合规行动清单 · Compliance Checklist
- ›立即审查现有新加坡-柬埔寨投资架构的商业实质与经济活动证据，确保符合新第28条受益所有人标准
- ›在2026年4月1日前更新跨境支付（如股息、特许权使用费）的受益所有人声明，并留存备查
- ›就涉及柬埔寨来源收入的新加坡企业所得税申报，同步向IRAS提交BEPS合规说明文件
- ›Review all Singapore-Cambodia investment structures by 31 March 2026 to verify commercial substance and economic activity per Article 28
- ›Update beneficial ownership declarations for cross-border payments (e.g., dividends, royalties) effective 1 April 2026 and retain supporting documentation
- ›Submit BEPS-compliance statements to IRAS alongside corporate income tax returns for Cambodian-sourced income starting FY2026
English Summary
The Singapore-Cambodia Double Taxation Agreement (DTA) Second Protocol entered into force on 6 March 2026. It amends the DTA preamble and introduces Article 28 (Entitlement of Benefits), incorporating OECD BEPS Action 6 minimum standards to prevent treaty abuse. Key requirements include applying a principal purpose test (PPT) and/or limitation-on-benefits (LOB) analysis for claiming treaty benefits. The Protocol applies to taxes levied on or after 1 April 2026, subject to domestic ratification timelines in both jurisdictions. Affected entities include Singapore-based holding companies with Cambodian investments, regional treasury centers, and IP licensing structures. Businesses must review existing treaty claims, document commercial substance and economic activities supporting beneficial ownership, and update tax filings accordingly. No retroactive application is permitted, but pre-2026 arrangements remain subject to audit scrutiny under new standards.
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