The amending protocol to the 2014 income tax treaty between Rwanda and Singapore was signed by Rwanda on 13 September 2024 and by Singapore on 18 September 2024. The protocol is the first to amend the treaty and includes the following changes: The preamble is replaced in line with OECD BEPS standards; and Article 26A (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the...