The income tax treaty between Jordan and Singapore entered into force on 30 December 2021. The treaty, signed 24 July 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Jordanian income tax and 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 Tax Rates Dividends - 5% if...