Details of the Jersey - Singapore Income Tax Treaty (2012), signed on 17 October 2012, have become available. The treaty was concluded in the English language. The maximum rates of withholding tax are: -   0% on dividends; -   12% on interest, subject to an exception; and -   8% on royalties. Deviations from the OECD Model include that: -   a building site, a construction, assembly or installation project or supervisory activities in connection therewith, constitutes a permanent establishment (PE) only if such site, project or activities continue for a period of more than 12 months (article 5(3)(a)); -   the...