The Australian Taxation Office (ATO) has published the synthesized text of the 1969 income tax treaty with Singapore as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications (MLI positions) provided by Australia and Singapore on the date of deposit of their MLI ratification instruments. The sole purpose of the text is to facilitate the understanding of the application of the MLI to the Agreement and it does not constitute a source of law. The authentic legal...