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 2009 income tax treaty with Georgia and the 1971 income and capital tax treaty with the Netherlands. Rather than including the MLI impacts directly within the texts of the treaties as some countries have done (so-called synthesized texts), the impacts are provided in a new Annex A to each treaty. The impacts of the MLI on the treaty with Georgia have effect in Singapore: with respect to taxes withheld...