The new income tax treaty between France and Singapore entered into force on 1 June 2016. The treaty, signed 15 January 2015, replaces the 1974 tax treaty between the two countries. Taxes Covered The treaty covers French income tax, corporation tax, contributions on corporation tax, and social security contributions and contributions for the reimbursement of the social debt. It covers Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for...