Details of the Ecuador - Singapore Income Tax Treaty (2013) and the related protocol, signed on 27 June 2013, have become available. The treaty was concluded in the English and Spanish languages, both texts being equally authentic. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   5% on dividends; -   10% on interest (with exceptions); and -   10% on royalties. Deviations from the OECD Model include that: -   article 5 (permanent establishment (PE)) includes: (i) a building site, construction, assembly or installation project, or supervisory activities in connection therewith if...