The Inland Revenue Authority of Singapore has announced the signing of an income tax treaty with Gabon on 28 August 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Gabonese corporation tax and the minimum lump sum tax, personal income tax, supplementary tax on wages and salaries, and special property tax on rents. It covers Singapore income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deeme…