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 constituted is increased to 12 months, and the period of time for a service PE to be deemed constituted is increased to 300 days. In addition, provisions are added concerning a fixed place of...