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 the 2010 income tax treaty with Ireland. Rather than including the MLI impacts directly within the text of the treaty as some countries have done (so-called synthesized texts), the impacts are provided in a new Annex A to the treaty. The impacts of the MLI on the treaty have effect in Singapore: For Article 25 (Mutual Agreement Procedure) - consultation on double taxation cases not covered by the treaty, for...