Tax Treaty between Luxembourg and Singapore has Entered into Force

On 28 December 2015, the income and capital tax treaty between Luxembourg and Singapore entered into force. The treaty, signed 9 October 2013, replaces the 1993 income and capital tax treaty between the two countries.

Taxes Covered

The treaty covers Luxembourg income tax on individuals, corporation tax, capital tax and the communal trade tax. It covers Singapore income tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted if an enter…