The new income tax treaty between Indonesia and Singapore entered into force on 23 July 2021. The treaty, signed 4 February 2020, replaces the 1990 tax treaty between the two countries. Taxes Covered The treaty covers Indonesian income tax and Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through an employee or other person (other than an agent of an independent status) where the activities continue within a Contracting State for a period or periods aggregating more than 90 days within a 12-month period. Withholding...