The income and capital tax treaty between Singapore and Uruguay will enter into force on 14 March 2017. The agreement, signed 15 January 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Singapore income tax, and Uruguayan business income tax, personal income tax, non-resident income tax, social security assistance tax, and capital 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...