The income and capital tax treaty between Armenia and Singapore entered into force on 23 December 2021. The treaty, signed 8 July 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Armenian profit tax and income tax and 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 a period or periods aggregating more than 183 days within any 12-month period. Withholding...