According to an update from the Inland Revenue Authority of Singapore, the amending protocol to the 1999 income tax treaty with Latvia entered into force on 3 August 2018. The protocol, signed 20 April 2017, makes the following changes:
- Article 3 (General Definitions) is amended with respect to the definition of "Singapore";
- Article 5 (Permanent Establishment) is amended to provide that a construction PE will be deemed constituted if the site, project or activity lasts for a period of more …