The income and capital tax treaty between Greece and Singapore entered into force on 14 March 2022. The treaty, signed 31 May 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Greek income and capital tax on natural persons and income and capital tax on legal persons. It 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 …