The Inland Revenue Authority of Singapore has announced the signing of an income tax treaty with Brazil on 7 May 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Brazilian federal income tax and the social contribution on net profit, 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...