The Inland Revenue Authority of Singapore has announced the entry into force of the new income tax treaty (agreement) with Taiwan on 13 February 2026. The agreement, signed 31 December 2025, replaces the 1981 agreement between the two jurisdictions.
Taxes Covered
The agreement covers Singapore income tax and covers Taiwan profit-seeking enterprise income tax, individual income tax, and income basic tax.
Service PE
The agreement includes the provision that a permanent establishment will…