Details of the Liechtenstein - Singapore Income Tax Agreement (2013), signed on 27 June 2013, have become available. The treaty was concluded in the English and German languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   0% on dividends; -   12% on interest, subject to exceptions; and -   8% on royalties. Deviations from the OECD Model include that: -   article 5 (Permanent establishments) includes furnishing of services, including consultancy services, by an enterprise through...