The Protocol amending the 2002 income tax treaty between Russia and Singapore entered into force on 25 November 2016. The protocol, signed 17 November 2015, is the first to amend the treaty. The main changes made by the protocol are as follows:

Permanent Establishment

Article 5 (Permanent Establishment) is amended to extend the period for a construction PE from 6 months to 12 months, and the…