Singapore has published in the Official Gazette amendment orders made 28 May 2019 regarding the effect of the BEPS MLI in relation to the Mutual Agreement Procedure (MAP) Articles of the tax treaties with Australia, France, New Zealand, and the United Kingdom. The order in relation to the following amendments
The amendment orders include that the MAP Article amendments have effect for a case presented on or after 1 April 2019, without regard to the basis period to which the case relates, except for cases that were not eligible to be presented immediately before 1 April 2019.
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