On 26 August 2014, officials from Singapore and Rwanda 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 Rwandan personal income tax, corporate income tax, withholding taxes, and the tax on rent of immovable properties.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes s…