On 17 November 2015, officials from Russia and Singapore signed a protocol to the 2002 income tax treaty between the two countries. The protocol is the first to amend the treaty. The main changes are summarized as follows. Permanent Establishment Article 5 (Permanent Establishment) is amended. Under the amended article, the length of time for a construction PE to be deemed constituted is extended from 6 months to 12 months, and the length of time for a service PE is extended from 3 months to 183 days in any 12-month period. Dividends Article 10 (Dividends) is replaced. Under the new...