{"id":1178,"date":"2019-09-01T10:25:06","date_gmt":"2019-09-01T02:25:06","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1178"},"modified":"2020-01-15T10:31:06","modified_gmt":"2020-01-15T02:31:06","slug":"1178","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/09\/01\/1178\/","title":{"rendered":"Amendments to United Arab Emirates 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 September 2019, the amendments made by the MLI to Singapore&#8217;s  Avoidance of Double Taxation Agreement (DTA) with United Arab Emirates. <\/p>\n\n\n\n<p>The  Income  Tax  (Singapore \u2013 United  Arab  Emirates)  (Avoidance  of  Double  Taxation Agreement)  (Modifications  to  Implement  Multilateral  Instrument)  Order  2019,  which has entered into force on 1 September 2019, implements the applicable provisions of the MLI to the articles of this Agreement.<\/p>\n\n\n\n<p>Source:  IRAS website, 1 September 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-1178","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\/1178","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=1178"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1178\/revisions"}],"predecessor-version":[{"id":1180,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1178\/revisions\/1180"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1178"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}