Singapore has 86 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Singapore signed the MLI in 2017 and deposited its instrument of ratification on 21 December 2018, listing 84 tax agreements.1 The MLI entered into force for Singapore on 1 April 2019.

Singapore is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect. Some agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.

No jurisdiction has raised any concerns about their agreements with Singapore.


← 1. In total, Singapore listed 86 agreements under the MLI, two of which (the agreement with Kenya and Tunisia) are not yet in force.

← 2. For its agreements listed under the MLI, Singapore is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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