{"query":"What is the India–Singapore service PE threshold, and does it change for related","matches":[{"id":"auto_service_days_india_singapore","question":"What is the service PE day threshold under the India–Singapore treaty?","answer":"More than 90 days — compiled service PE threshold for India–Singapore (Article 5(6)(a)).","pinpoint":"Article 5(6)(a)","confidence":"settled","as_at":"10 Jul 2026","match_score":2,"treaty":"India–Singapore","value":90},{"id":"service_pe_days_india_singapore_related","question":"What is the India–Singapore service PE threshold, and does it change for related enterprises?","answer":"More than 90 days of furnishing services in any fiscal year — tightening to more than 30 days where the services are for a related enterprise (Article 5(6), India–Singapore DTAA (1994)). The related-enterprise tightening is the trap: the general figure is not the whole rule.","pinpoint":"Article 5(6), India–Singapore DTAA (1994)","confidence":"settled","as_at":"10 Jul 2026","match_score":1,"treaty":"India–Singapore","value":90}],"engine":"deterministic","llm_in_path":false}