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
- For the tax treaties with Australia and the United Kingdom, the amendments providing that MAP cases must be submitted within three years from the first notification of the action re…