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Date of Conclusion: 1 December 1995. Entry into Force: 30 August 1996. Effective Date: Retroactively, 1 January 1992. |
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NOTE Singapore and the United Arab Emirates signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017 and 27 June 2018 respectively. Singapore and the United Arab Emirates ratified the MLI on 21 December 2018 and 29 May 2019 respectively.
More information on the MLI is available at https://www.iras.gov.sg/irashome/QuickLinks/International Tax/Multilateral-Instrument/.
The Income Tax (Singapore – United Arab Emirates) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019, which has entered into force on 1 September 2019, implements the applicable provisions of the MLI to the articles of this Agreement. For informational purposes, details o... |