The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax Guide - Avoidance of Double Taxation Agreements (DTAs) (Third Edition). The e-Tax Guide provides taxpayers with guidance on the interpretation and application of Singapore's DTAs, and the mutual agreement procedure (MAP) under Singapore's DTAs. The main update in the third edition includes new guidance on the arbitration provisions found in Singapore's DTAs. Mandatory binding arbitration provisions are included in some of Singapore's DTAs, following bilateral discussions with our DTA partners or where the DTA is modified by the MLI to include the mandatory binding arbitration provisions in Part...