{"id":330,"date":"2017-10-18T19:08:10","date_gmt":"2017-10-18T11:08:10","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=330"},"modified":"2017-10-19T19:13:55","modified_gmt":"2017-10-19T11:13:55","slug":"guidelines-on-interpretation-and-application-of-singapores-double-tax-agreements-dtas","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2017\/10\/18\/guidelines-on-interpretation-and-application-of-singapores-double-tax-agreements-dtas\/","title":{"rendered":"Guidelines on Interpretation and Application of Singapore\u2019s Double Tax Agreements (DTAs)"},"content":{"rendered":"<p>IRAS has published an e-Tax Guide \u2014 Avoidance of Double Taxation Agreements (DTAs) on 11 October 2017, a guidance on the interpretation and application of Singapore\u2019s DTAs.<\/p>\n<p>As Singapore is not a member of OECD, although the OECD Model Tax Convention and the UN Model Tax Convention serve the framework for Singapore\u2019s DTAs, each Singapore\u2019s DTA must read and interpreted separately in accordance with that DTA\u00a0 for wording and the IRAS interpretations.<\/p>\n<p>For example, in the IRAS e-Tax Guide on Income Tax Guide on E-Commerce, IRAS has ruled that a server located in Singapore does not create\/constitute a PE, which is contrary to paragraphs 42.1 to 42.10 of the OECD Commentary on Art 5 Concerning the Definition of Permanent Establishment (on E-commerce).<\/p>\n<p>Another example, in the Singapore-Philippines DTA, the creation of a Permanent Establishment (PE) does not have a containing period (i.e., 6-months in a calendar year) but for a period or periods aggregating 183 days. It may therefore be read and interpreted that the 183 days for a deemed PE does not have a containing period.<\/p>\n<p>Source: <em>IRAS<\/em>, 17 October 2017<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRAS has published an e-Tax Guide \u2014 Avoidance of Double Taxation Agreements (DTAs) on 11 October 2017, a guidance on the interpretation and application of Singapore\u2019s DTAs. As Singapore is not a member of OECD, although the OECD Model Tax Convention and the UN Model Tax Convention serve the framework for Singapore\u2019s DTAs, each Singapore\u2019s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-330","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=330"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/330\/revisions"}],"predecessor-version":[{"id":331,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/330\/revisions\/331"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=330"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}