Executive summaryThe Inland Revenue Authority of Singapore (IRAS) updated its COVID-19 Support Measures and Tax Guidance on 29 January 2021. In this update, the application period for tax residence status and permanent establishment (PE) is extended. In addition, guidance is provided on the interpretation of the provisions of Singapore’s Avoidance of Double Taxation Agreements (DTAs), and determining whether the PE threshold for building sites, construction, installation and assembly projects has been satisfied. This Alert summarizes the guidance issued by the IRAS to date for companies.Detailed discussionTax residence of a companyThe IRAS is prepared to consider a company as a Singapore...