On 27 February 2018, officials from Singapore and Tunisia signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Singapore income tax and Tunisian income tax and corporate 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 personnel for the same or connected projec…