Identify the income article before relying on no PE
Check whether the recipient is resident in a treaty partner and whether a specific treaty article governs the payment. If business profits applies, assess the permanent establishment and the income’s connection to it; a specific royalty or interest article may instead permit source taxation at a treaty rate. Domestic law applies without treaty entitlement. No Singapore PE is therefore not a universal exemption for every kind of payment.
Read the footnotes and treaty version
The chart explains that Australia’s non-individual service income follows business profits from 1 May 2018, while the revised Korea treaty from 1 January 2020 changes the earlier professional-service analysis. Other treaties can retain different service provisions. Review the correct treaty, residence evidence and transaction facts, then report or claim relief through IRAS. The chart guides classification; it does not replace the actual treaty text or provide a single rate for all non-resident companies.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗