本报告从跨境税收管理、税收协定下避免所得双重征税管理、国际反避税管理、居民纳税人国际税收服务、国际税务行政协助与合作、BEPS行动计划成果在新加坡落地行动等方面，介绍了新加坡国际税收管理的基础内容，分析其发展变化，并对新加坡国际税收管理发展前景进行了展望，方便读者了解新加坡国际税收管理的新特点、新变化和新发展。
This report introduces the basic contents and changes of Singapore’s international tax administration from the aspects of cross-border tax administration，tax treaty，avoidance of double taxation on income，international anti-tax avoidance administration，resident taxpayer，international tax service，international tax administrative assistance and cooperation，the results of BEPS action plan landed in Singapore，etc，analyzes its development and changes，and looks forward to the development prospect of Singapore’s international tax administration，so as to help readers understand the new features，changes and developments of Singapore’s international tax administration.
