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New Zealand and Singapore Sign Competent Authority Arrangement on Arbitration

02 December 2024

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Treaty Development

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New Zealand-Singapore

The Inland Revenue Authority of Singapore has announced the signing of a Competent Authority Arrangement with New Zealand on arbitration under the BEPS MLI --- Singapore-New Zealand competent authority arrangement on the mode of application of Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI") On 18 and 21 November 2024, the competent authorities of the Republic of Singapore and of New Zealand signed a competent authority arrangement ("CAA") to establish the mode of application of the arbitration proceedings provided for in Part VI (Arbitration) of the MLI....