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Tax Treaty between Singapore and Uruguay Signed

|Treaty Development|Singapore-Uruguay
Singapore-Uruguay

On 15 January 2015, officials from Singapore and Uruguay signed an income and capital tax treaty. The treaty is the first of its kind between the two countries.

Taxes Covered

The treaty covers Singapore income tax, and Uruguayan business income tax, personal income tax, non-resident income tax, social security tax and capital tax.

Service PE

The treaty includes the provision that a perman…

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