According to an update to the list of signatories, Singapore deposited its ratification instrument for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 21 December 2018. Based on the date of deposit, the MLI will enter into force for Singapore on 1 April 2019, although its entry into force for Singapore’s covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement. In general, the MLI will enter into force for a particular covered agreement on the first day of the...