The income tax treaty between Laos and Singapore entered into force on 11 November 2016. The treaty, signed 21 February 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Lao tax on profits (income) of enterprises and organizations and tax on income of individuals. It covers Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting State for a period or...