Details of the Barbados - Singapore Income Tax Treaty (2013), signed on 15 July 2013, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   0% on dividends; -   12% on interest; and -   8% on royalties. Deviations from the OECD Model include that: -   supervisory activities in connection with a building site, a construction, assembly or installation project constitutes a permanent establishment (PE) only if such activities continue for a period of more than 12 months (article 5(3)(a)); -...