[ compiled answer ]
law as at 10 Jul 2026 · settled
What is the India–Singapore service PE threshold, and does it change for related enterprises?
The compiled 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.
compiled value: 90
Pinpoint
Article 5(6), India–Singapore DTAA (1994)
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/service_pe_days_india_singapore_related.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)