Singapore has published in the Official Gazette the amendment orders made 6 December 2020 for the modification of the tax treaties with Albania, Egypt, and Indonesia by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The amendment orders include the adjustments and additions made by the MLI for each treaty, including with respect to the preamble, the articles on associated enterprises and mutual agreement procedure, and the addition of an article on the prevention of treaty abuse. The changes for each treaty generally apply from 1 January 2021 with respect to...