In line with Singapore’s commitment to implement the minimum standard on preventing treaty abuse, On or about 21 December 2018, Singapore has deposited the Multilateral Instrument (MLI) signed on 7 June 2017. The MLI took effect from 1 April 2019. The MLI improves on the dispute resolution mechanisms.
On or about 1 May 2019, the Inland Revenue of Singapore (IRAS) has its DTA with Ireland amended by the MLI. Details of these amendments can be found the IRAS’s website.
Source: IRAS, 3 May 2019