author_orbitax
Orbitax

Share This Article

Singapore Publishes MLI Impact for 14 Tax Treaties

05 April 2019

|

Treaty Development

|

Singapore-Australia-Austria-France-Isle Of Man-Israel-Japan-Jersey-Lithuania-Malta-New Zealand-Poland-Slovak Republic-Slovenia-United Kingdom

The Inland Revenue Authority of Singapore (IRAS) has published the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for 14 of Singapore's tax treaties. Rather than including the MLI impacts directly within the text of the treaties as some countries have done (so-called synthesized texts), the impacts are provided in a new Annex to each of the treaties. The treaties are as follows: 1969 Australia-Singapore Tax Treaty 2001 Austria-Singapore Tax Treaty 2015 France-Singapore Tax Treaty 2012 Isle of Man-Singapore Tax Treaty 2005 Israel-Singapore Tax Treaty 1994 Japan-Singapore Tax Treaty...