{"id":1176,"date":"2019-08-01T10:19:31","date_gmt":"2019-08-01T02:19:31","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1176"},"modified":"2020-01-15T10:24:49","modified_gmt":"2020-01-15T02:24:49","slug":"amendments-to-luxembourg-dta","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/08\/01\/amendments-to-luxembourg-dta\/","title":{"rendered":"Amendments to Luxembourg DTA"},"content":{"rendered":"\n<p>Singapore has participated in the negotiation of the  <em>Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (&#8220;Multilateral Instrument&#8221; or &#8220;MLI&#8221;)<\/em>.  The MLI is intended to allow jurisdictions to swiftly amend their tax treaties to implement the tax treaty related Base Erosion and Profit  Shifting (BEPS) recommendations.  <\/p>\n\n\n\n<p>On or about 1 August 2019, the amendments made by the MLI to Singapore&#8217;s  Avoidance of Double Taxation Agreement (DTA) with Luxembourg took effect. These amendments are via the following Order:  <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Income Tax (Singapore \u2014  Luxembourg ) (Avoidance of Double   Taxation Agreement) (Modifications to Implement Multilateral  Instrument) Order 2019<\/li><li>Income  Tax  (Singapore-Luxembourg)  (Avoidance  of  Double  Taxation  Agreement) (Modifications  to  Implement  Multilateral  Instrument)  Order  2019 <\/li><\/ul>\n\n\n\n<p>Source:  IRAS website, 1 August 2019<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Singapore has participated in the negotiation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (&#8220;Multilateral Instrument&#8221; or &#8220;MLI&#8221;). The MLI is intended to allow jurisdictions to swiftly amend their tax treaties to implement the tax treaty related Base Erosion and Profit Shifting (BEPS) recommendations. On or [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1176","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1176"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1176\/revisions"}],"predecessor-version":[{"id":1177,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1176\/revisions\/1177"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1176"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}