On or about 1 June 2019, the amendments made by the MLI to Singapore’s Avoidance of Double Taxation Agreements (DTAs) with Finland and Guernsey was entered into force.
These amendments are via the following orders:
- Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019, and
- Income Tax (Singapore — Guernsey) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019.
Source: IRAS, 1 June 2019