Singapore has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire. 28 of those agreements, the agreement with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Georgia, Guernsey, India, Ireland, the Isle of Man, Israel, Japan, Jersey, Korea, Lithuania, Luxembourg, Malta, the Netherlands, New Zealand, Poland, the Slovak Republic, Slovenia, Turkmenistan*, Ukraine, the United Arab Emirates, and the United Kingdom, comply with the minimum standard1.

Singapore signed the MLI in 2017 and deposited its instrument of ratification on 21 December 2018. 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 modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

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


← 1. Out of the 28 tax agreements, 26 are amended via the MLI, one is a new agreement signed with a new partner (Turkmenistan*), and one is a revised agreement signed with an existing partner (Korea).

← 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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