On 15 January 2015, officials from Singapore and Uruguay signed an income and capital tax treaty. The treaty 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 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 periods aggregating more than 183 days in...