Singapore Publishes MLI Impact for 14 Tax Treaties
The Inland Revenue Authority of Singapore (IRAS) has published the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for 14 of Singapore's tax treaties. Rather than including the MLI impacts directly within the text of the treaties as some countries have done (so-called synthesized texts), the impacts are provided in…
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