The Polish Official Gazette of 15 May 2019 published a statement by the Polish government acknowledging that the 2012 Poland-Singapore tax treaty is a covered agreement for the purposes of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). The statement further identifies the matched positions between both jurisdictions, by comparing the positions of both Poland and Singapore with respect to the various MLI provisions. The statement is accessible here (in Polish with some English references). Note that Singapore had previously published its own MLI impact assessment regarding the treaty with...