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 2018 income tax treaty with Tunisia. Rather than including the MLI impacts directly within the text of the treaty as most 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: with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be...