The Inland Revenue Authority of Singapore (IRAS) updated its COVID-19 Support Measures and Tax Guidance on 29 January 2021. In this update, the application period for tax residence status and permanent establishment (PE) is extended. In addition, guidance is provided on the interpretation of the provisions of Singapore’s Avoidance of Double Taxation Agreements (DTAs), and determining whether the PE threshold for building sites, construction, installation and assembly projects has been satisfied.
Source EY
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