Singapore published the Income Tax (Singapore - Uruguay) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 in the Official Gazette on 30 April 2020. The purpose of the Order is to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to the 2015 income and capital tax treaty with Uruguay. The MLI has effect for the treaty: with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or...