OrbitaxProtocol to the Tax Treaty between Singapore and the U.A.E. has Entered into Force
|Treaty Development|Singapore-Untd A Emirates
On 16 March 2016, the protocol to the 1995 income tax treaty between Singapore and the United Arab Emirates entered into force. The protocol, signed 31 October 2014, is the first to amend the treaty. The main amendments made by the protocol are as follows.
Permanent Establishment
Article 5 (Permanent Establishment) is amended so that the period of time for a construction PE to be deemed con…
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