Amendments to the Income Tax Act

Amendments to the Income Tax Act have been effected by the Supreme Court of Judicature (Amendment) Act 2019. The Supreme Court of Judicature (Amendment) Act 2019 was published in the Government Gazette (electronic edition) on 12 December 2019. It will come into...

Amendments to Belgium and India DTAs

Singapore has participated in the negotiation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument” or “MLI”). The MLI is intended to allow jurisdictions...