The Isle of Man Government has published the synthesized text of the 2012 Isle of Man-Singapore income tax treaty as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The document was prepared on the basis of the MLI positions of the Isle of Man and Singapore submitted to the depositary upon ratification of the MLI on 25 October 2017 and 21 December 2018, respectively. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI will have...