India's Income Tax Department has published the synthesized text of the 1994 India-Singapore income tax treaty 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 submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by India on 25 June 2019 and by Singapore on 21 December 2018. It is solely for the purpose of facilitating the understanding of the application of the MLI to the treaty and does not constitute a...