The income tax treaty between Singapore and Tunisia entered into force on 17 December 2019. The treaty, signed 27 February 2018, 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 f…