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Singapore Publishes Amendment Orders on Effect of BEPS MLI to Tax Treaties with Australia, Austria, Ireland, and Mauritius

07 August 2020

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Treaty Development

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Singapore-Australia-Austria-Ireland-Mauritius

Singapore has published in the Official Gazette amendment orders made 24 July 2020 to amend the orders providing for the modification of the tax treaties with Australia, Austria, Ireland, and Mauritius for the implementation of the BEPS MLI. The amendment orders make adjustments and additions with regard to mandatory binding arbitration for each of the treaties and are deemed to come into operation on 1 April 2019 for the Australia and Austria tax treaties, on 1 May 2019 for the Ireland tax treaty, and on 1 February 2020 for the Mauritius tax treaty.