New Tax Treaty between France and Singapore has Entered into Force

The new income tax treaty between France and Singapore entered into force on 1 June 2016. The treaty, signed 15 January 2015, replaces the 1974 tax treaty between the two countries.

Taxes Covered

The treaty covers French income tax, corporation tax, contributions on corporation tax, and social security contributions and contributions for the reimbursement of the social debt. It covers Singapore income tax.

Service PE

The treaty includes the provision that a permanent establishment will …