The income and capital tax treaty between Armenia and Singapore entered into force on 23 December 2021. The treaty, signed 8 July 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax and income tax 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 within a Contracting State through employees or other engaged …