The income tax treaty between Singapore and Turkmenistan entered into force on 30 April 2020. The treaty, signed 28 August 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Singapore income tax and Turkmen tax on profits (income) of juridical persons and tax on income of individuals. 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...