Singapore has published in the Official Gazette the amendment order made on 19 April 2022 for the modification of the income tax treaty with Bahrain by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The amendment order includes the adjustments and additions made by the MLI for the treaty, including with respect to the preamble, the article on associated enterprises, and the addition of an article on the prevention of treaty abuse. The MLI changes for the treaty generally apply from 1 January 2023 with respect to taxes withheld at source...