The income tax treaty between Singapore and San Marino was signed 11 December 2013. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Singapore income tax, and San Marino income tax on individuals, and on bodies corporate and proprietorships.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employee…