The income tax treaty between Kenya and Singapore was signed on 12 June 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act, and covers Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel in a Contracting State if the activities continue for the same or connected project for a period or periods aggregating more than 183 days...