The Government of Guernsey has published the synthesized text of the 2013 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 has been prepared on the basis of the MLI position of Guernsey submitted to the Depositary upon ratification on 12 February 2019 and of the MLI position of Singapore submitted to the Depositary upon ratification on 21 December 2018. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts applicable. The MLI applies for...