{"id":425,"date":"2018-03-06T14:32:37","date_gmt":"2018-03-06T06:32:37","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=425"},"modified":"2018-03-06T14:38:39","modified_gmt":"2018-03-06T06:38:39","slug":"list-of-singapores-double-tax-agreements-dtas-limited-treaties-and-eoi-arrangements","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/03\/06\/list-of-singapores-double-tax-agreements-dtas-limited-treaties-and-eoi-arrangements\/","title":{"rendered":"List of Singapore\u2019s double tax agreements (DTAs), Limited Treaties and EOI Arrangements"},"content":{"rendered":"

The DTAs, Limited Treaties and EOI Arrangements concluded by Singapore are available in PDF at the IRAS website.<\/p>\n

The agreements which are signed do not have the force of law has yet ratified.<\/p>\n

Singapore signed the OECD Convention on Mutual Administrative Assistance in Tax Matters (\u201cthe Convention\u201d) on 29 May 2013. The Convention was ratified by Singapore on 20 January 2016. The Income Tax (Exchange of Information Arrangement) Order 2016<\/u><\/em> came into operation on 1 May 2016.<\/p>\n

Singapore has incorporated the international Exchange of Information (EOI) Standard into its DTAs with 34 treaty partners (see below on those marked # next to the name of the country).<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Country<\/td>\nDate concluded<\/td>\nEntry into force<\/td>\nEffective date<\/td>\nNotes<\/td>\n<\/tr>\n
Albania #<\/sup><\/td>\n23.11.2010<\/td>\n19.07.2011<\/td>\n01.01.2012<\/td>\n<\/td>\n<\/tr>\n
Australia* #<\/sup><\/td>\n11.02.1969<\/td>\n04.06.1969<\/td>\n01.07.1969 (Australia)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 01.01.1969 (Singapore)<\/td>\nThe second Protocol signed on 08.09.2009; effective from 22.12.2010<\/td>\n<\/tr>\n
Austria* #<\/sup><\/td>\n30.11.2001<\/td>\n22.10.2002<\/td>\n01.01.2003<\/td>\nA Protocol and Exchange of Notes both signed on 15.09.2009; effective from 01.01.2011. An Exchange of Notes signed on 03.09.2012; effective from 01.01.2011<\/td>\n<\/tr>\n
Bahrain #<\/sup><\/td>\n18.02.2004<\/td>\n31.12.2004<\/td>\n01.01.2005<\/td>\nA Protocol signed on 14.10.2009; effective from 29.09.2012<\/td>\n<\/tr>\n
Bangladesh<\/td>\n19.12.1980<\/td>\n22.12.1981<\/td>\n01.01.1979 *YA commencing 01.01.1980<\/td>\n<\/td>\n<\/tr>\n
Barbados #<\/sup><\/td>\n15.07.2013<\/td>\n25.04.2014<\/td>\n01.01.2015<\/td>\n<\/td>\n<\/tr>\n
Belarus #<\/sup><\/td>\n22.03.2013<\/td>\n27.12.2013<\/td>\n01.01.2014<\/td>\n<\/td>\n<\/tr>\n
Belgium* # <\/sup><\/td>\n06.11.2006<\/td>\n27.11.2008<\/td>\n01.01.2009<\/td>\nA Protocol signed on 16.07.2009; effective from 20.09.2013 and its provisions took effect from 01.01.2014<\/td>\n<\/tr>\n
Brunei # <\/sup><\/td>\n19.08.2005<\/td>\n14.12.2006<\/td>\n01.01.2007<\/td>\nThe Protocol signed on 13.11.2009; effective from \u00a029.08.2010<\/td>\n<\/tr>\n
Bulgaria<\/td>\n13.12.1996<\/td>\n26.12.1997<\/td>\n01.01.1998<\/td>\n<\/td>\n<\/tr>\n
Cambodia # <\/sup><\/td>\n20.05.2016<\/td>\n29.12.2017<\/td>\n01.01.2018<\/td>\n<\/td>\n<\/tr>\n
Canada* # <\/sup><\/td>\n06.03.1976<\/td>\n23.09.1977<\/td>\n01.01.1977<\/td>\nA Protocol signed on 29.11.2011; effective from 31.08.2012<\/td>\n<\/tr>\n
China # <\/sup><\/td>\n11.07.2007<\/td>\n18.09.2007<\/td>\n01.01.2008<\/td>\nThe third Protocol signed on 23.07.2010; effective from 01.01.2011<\/td>\n<\/tr>\n
Cyprus<\/td>\n24.11.2000<\/td>\n08.02.2001<\/td>\n01.01.2002* YA beg on or after 01.01.2002 (Cyprus); 01.01.2003 (Singapore)<\/td>\n<\/td>\n<\/tr>\n
Czech Republic* # <\/sup><\/td>\n21.11.1997<\/td>\n21.08.1998<\/td>\n01.01.1999<\/td>\nA Protocol signed on 26.06.2013; effective from \u00a012.09.2014\u00a0 (The provisions of Article 10 took effect from 12.09.2014 and other Articles from 01.01.2015)<\/td>\n<\/tr>\n
Denmark* #<\/sup><\/td>\n03.07.2000<\/td>\n22.12.2000<\/td>\n01.01.2001<\/td>\nThe Protocol signed on 25.08.2009; effective from \u00a008.01.2011<\/td>\n<\/tr>\n
Ecuador # <\/sup><\/td>\n27.06.2013<\/td>\n18.12.2015<\/td>\n01.01.2016<\/td>\n<\/td>\n<\/tr>\n
Egypt<\/td>\n22.05.1996<\/td>\n27.01.2004<\/td>\n01.01.2005<\/td>\n<\/td>\n<\/tr>\n
Estonia* # <\/sup><\/td>\n18.09.2006<\/td>\n27.12.2007<\/td>\n01.01.2008<\/td>\nThe Protocol signed on 03.02.2011; effective from \u00a030.03.2012<\/td>\n<\/tr>\n
Ethiopia # <\/sup><\/td>\n24.08.2016<\/td>\n08.12.2017<\/td>\n01.01.2018<\/td>\n<\/td>\n<\/tr>\n
Fiji<\/td>\n20.12.2005<\/td>\n28.11.2006<\/td>\n01.01.2007<\/td>\n<\/td>\n<\/tr>\n
Finland* # <\/sup><\/td>\n07.06.2002<\/td>\n27.12.2002<\/td>\n01.01.2003<\/td>\nA Protocol signed on 16.11.2009; effective from \u00a030.04.2010 (An earlier Convention signed on 23.10.1981)<\/td>\n<\/tr>\n
France* # <\/sup><\/td>\n15.01.2015<\/td>\n01.06.2016<\/td>\n01.01.2017<\/td>\n<\/td>\n<\/tr>\n
Georgia # <\/sup><\/td>\n17.11.2009<\/td>\n28.06.2010; 28.07.2010 (Para 5 of Protocol relating to Standard of EOI)<\/td>\n01.01.2011<\/td>\n<\/td>\n<\/tr>\n
Germany*<\/td>\n28.06.2004<\/td>\n12.12.2006<\/td>\n01.01.2007<\/td>\n<\/td>\n<\/tr>\n
Guernsey # <\/sup><\/td>\n06.02.2013<\/td>\n26.11.2013<\/td>\n01.01.2014<\/td>\n<\/td>\n<\/tr>\n
Ghana<\/td>\n31.03.2017<\/td>\nDoes not have the force of law<\/td>\nDoes not have the force of law<\/td>\n<\/td>\n<\/tr>\n
Hungary*<\/td>\n17.04.1997<\/td>\n18.12.1998<\/td>\n01.01.1999<\/td>\n<\/td>\n<\/tr>\n
India # <\/sup><\/td>\n24.01.1994<\/td>\n27.05.1994<\/td>\n01.01.1994 (Singapore); 01.04.1994 (India)<\/td>\nThe third Protocol signed on 30.12.2016; effective from\u00a0 27.02.2017 except for Articles 2, 3 and 4 which took effect from 01.04.2017.\u00a0 The second Protocol signed on 24.06.2011 and its provisions shall apply to taxes relating to taxable periods beginning on or after 01.01.2008.\u00a0 The provisions of the Agreement signed on 24.01.1994 had been modified and signed on 29.06.2005. An earlier Agreement signed on 20.04.1981.<\/td>\n<\/tr>\n
Indonesia<\/td>\n08.05.1990<\/td>\n25.01.1991<\/td>\n01.01.1992<\/td>\n<\/td>\n<\/tr>\n
Ireland* # <\/sup><\/td>\n28.10.2010<\/td>\n08.04.2011<\/td>\n01.01.2011<\/td>\n<\/td>\n<\/tr>\n
Isle of Man #<\/sup><\/td>\n21.09.2012<\/td>\n02.05.2013<\/td>\n01.01.2014<\/td>\n<\/td>\n<\/tr>\n
Israel*<\/td>\n19.05.2005<\/td>\n06.12.2005<\/td>\n01.01.2006<\/td>\n<\/td>\n<\/tr>\n
Italy* # <\/sup><\/td>\n29.01.1977<\/td>\n12.01.1979<\/td>\n01.01.1975<\/td>\nA Protocol signed on 24.05.2011; effective from\u00a0 19.10.2012<\/td>\n<\/tr>\n
Japan* #<\/sup><\/td>\n09.04.1994<\/td>\n28.04.1995<\/td>\n01.01.1996<\/td>\nA Protocol signed on 04.02.2010; effective from\u00a0 14.07.2010<\/td>\n<\/tr>\n
Jersey # <\/sup><\/td>\n17.10.2012<\/td>\n02.05.2013<\/td>\n01.01.2014<\/td>\n<\/td>\n<\/tr>\n
Kazakhstan # <\/sup><\/td>\n19.09.2006<\/td>\n14.08.2007<\/td>\n01.01.2008<\/td>\nA Protocol signed on 09.04.2013; effective from\u00a0 01.01.2015)<\/td>\n<\/tr>\n
Korea (South)* # <\/sup><\/td>\n06.11.1979<\/td>\n13.02.1981<\/td>\n01.01.1979<\/td>\nThe Protocol signed on 24.05.2010; effective from\u00a0 28.06.2013<\/td>\n<\/tr>\n
Kuwait<\/td>\n21.02.2002<\/td>\n02.07.2003<\/td>\n01.01.2004<\/td>\n<\/td>\n<\/tr>\n
Laos #<\/sup><\/td>\n21.02.2014<\/td>\n11.11.2016<\/td>\n01.01.2017<\/td>\n<\/td>\n<\/tr>\n
Latvia*<\/td>\n06.10.1999<\/td>\n18.02.2000<\/td>\n01.01.2001 *YA beg on or after 01.01.2002 (Singapore)<\/td>\n<\/td>\n<\/tr>\n
(revised agreement)<\/td>\n20.04.2017<\/td>\nTo be ratified<\/td>\nTo be ratified<\/td>\n<\/td>\n<\/tr>\n
Libya<\/td>\n08.04.2009<\/td>\n23.12.2010<\/td>\n01.01.2011<\/td>\n<\/td>\n<\/tr>\n
Liechtenstein # <\/sup><\/td>\n27.06.2013<\/td>\n25.07.2014<\/td>\n01.01.2015<\/td>\n<\/td>\n<\/tr>\n
Lithuania<\/td>\n18.11.2003<\/td>\n28.06.2004<\/td>\n01.01.2005<\/td>\n<\/td>\n<\/tr>\n
Luxembourg* #<\/sup><\/td>\n09.10.2013<\/td>\n28.12.2015<\/td>\n01.01.2016<\/td>\n\u00a0An earlier Agreement signed on 06.03.1993<\/td>\n<\/tr>\n
Latvia<\/td>\n20.04.2017<\/td>\nDoes not have the force of law<\/td>\nDoes not have the force of law<\/td>\n<\/td>\n<\/tr>\n
Malaysia<\/td>\n05.10.2004<\/td>\n13.02.2006<\/td>\n01.01.2007<\/td>\n<\/td>\n<\/tr>\n
Malta # <\/sup><\/td>\n21.03.2006<\/td>\n29.02.2008<\/td>\n01.01.2009<\/td>\nThe Protocol signed on 20.11.2009; effective from\u00a0 28.06.2013<\/td>\n<\/tr>\n
Mauritius<\/td>\n19.08.1995<\/td>\n07.06.1996<\/td>\n01.01.1997 (Singapore); 01.07.1997 (Mauritius) *YA beg on or after 01.01.1998 (Singapore)<\/td>\n<\/td>\n<\/tr>\n
Mexico* # <\/sup><\/td>\n09.11.1994<\/td>\n08.09.1995<\/td>\n01.01.1996<\/td>\nThe Protocol signed on 29.09.2009; effective from\u00a0 01.01.2013<\/td>\n<\/tr>\n
Mongolia<\/td>\n10.10.2002<\/td>\n22.10.2004<\/td>\n01.01.2005<\/td>\n<\/td>\n<\/tr>\n
Morocco<\/td>\n09.01.2007<\/td>\n15.01.2014<\/td>\n01.01.2015<\/td>\n<\/td>\n<\/tr>\n
Myanmar<\/td>\n23.02.1999<\/td>\n26.06.2009<\/td>\n01.01.2010 (Singapore); 01.04.2010 (Myanmar) *YA beg on or after 01.01.2011 (Singapore); 01.04.2011 (Myanmar)<\/td>\n<\/td>\n<\/tr>\n
Netherlands* # <\/sup><\/td>\n19.02.1971<\/td>\n03.09.1971<\/td>\n01.01.1968<\/td>\nThe second Protocol signed on 25.08.2009; effective from\u00a0 01.05.2010. A first Protocol signed on 28.02.1994; effective from\u00a0 01.01.1994.<\/td>\n<\/tr>\n
New Zealand* #<\/sup><\/td>\n21.08.2009<\/td>\n12.08.2010<\/td>\n01.10.2010\/ 01.04.2011 (New Zealand); 01.01.2011 (Singapore)<\/td>\nAn earlier Convention signed on 21.08.1973. This earlier Convention was amended by a Protocol signed on 05.09.2005; effective from 01.01.2006. (Article 19 of this earlier Convention took effect from 01.07.1993)<\/td>\n<\/tr>\n
Norway* #<\/sup><\/td>\n19.12.1997<\/td>\n17.04.1998<\/td>\n01.01.1999<\/td>\nThe Protocol signed on 18.09.2009; effective from\u00a0 28.03.2010<\/td>\n<\/tr>\n
Nigeria #<\/sup><\/td>\n02.08.2017<\/td>\nDoes not have the force of law<\/td>\nDoes not have the force of law<\/td>\n<\/td>\n<\/tr>\n
Oman<\/td>\n06.10.2003<\/td>\n07.04.2006<\/td>\n01.01.2007<\/td>\n<\/td>\n<\/tr>\n
Pakistan<\/td>\n13.04.1993<\/td>\n06.08.1993<\/td>\n01.01.1987<\/td>\n<\/td>\n<\/tr>\n
Panama # <\/sup><\/td>\n18.10.2010<\/td>\n19.12.2011<\/td>\n01.01.2012<\/td>\n<\/td>\n<\/tr>\n
Papua New Guinea<\/td>\n19.10.1991<\/td>\n20.11.1992<\/td>\n01.01.1993<\/td>\n<\/td>\n<\/tr>\n
Philippines<\/td>\n01.08.1977<\/td>\n18.11.1977<\/td>\n01.01.1977<\/td>\n<\/td>\n<\/tr>\n
Poland* # <\/sup><\/td>\n04.11.2012<\/td>\n06.02.2014<\/td>\n01.01.2015<\/td>\nAn earlier Agreement signed on 23.04.1993<\/td>\n<\/tr>\n
Portugal* # <\/sup><\/td>\n07.09.1999<\/td>\n16.03.2001<\/td>\n01.01.2002 *YA beg on or after 01.01.2003 (Singapore)<\/td>\nThe Protocol signed on 28.05.2012; effective from\u00a0 26.12.2013<\/td>\n<\/tr>\n
Qatar #<\/sup><\/td>\n28.11.2006<\/td>\n05.10.2007<\/td>\n01.01.2008<\/td>\nThe Protocol signed on 22.09.2009; effective from\u00a0 01.01.2012<\/td>\n<\/tr>\n
Romania<\/td>\n21.02.2002<\/td>\n28.11.2002<\/td>\n01.01.2003<\/td>\n<\/td>\n<\/tr>\n
Russian Federation # <\/sup><\/td>\n09.09.2002<\/td>\n16.01.2009<\/td>\n01.01.2010<\/td>\nA Protocol signed on 17.11.2015; effective from\u00a0 01.01.2017<\/td>\n<\/tr>\n
Rwanda # <\/sup><\/td>\n26.08.2014<\/td>\n15.02.2016<\/td>\n01.01.2017<\/td>\n<\/td>\n<\/tr>\n
San Marino # <\/sup><\/td>\n11.12.2013<\/td>\n18.12.2015<\/td>\n01.01.2016<\/td>\n<\/td>\n<\/tr>\n
Saudi Arabia # <\/sup><\/td>\n03.05.2010<\/td>\n01.07.2011<\/td>\n01.01.2012<\/td>\n<\/td>\n<\/tr>\n
Seychelles # <\/sup><\/td>\n09.07.2014<\/td>\n18.12.2015<\/td>\n01.01.2016<\/td>\n<\/td>\n<\/tr>\n
Slovak Republic*<\/td>\n09.05.2005<\/td>\n12.06.2006<\/td>\n01.01.2007<\/td>\n<\/td>\n<\/tr>\n
Slovenia* # <\/sup><\/td>\n08.01.2010<\/td>\n25.11.2010; 25.12.2010 (para 5 of the Protocol)<\/td>\n01.01.2011<\/td>\n<\/td>\n<\/tr>\n
South Africa # <\/sup><\/td>\n30.11.2015<\/td>\n16.12.2016<\/td>\n01.01.2017<\/td>\n<\/td>\n<\/tr>\n
Spain* # <\/sup><\/td>\n13.04.2011<\/td>\n02.02.2012<\/td>\n01.01.2013<\/td>\n<\/td>\n<\/tr>\n
Sri Lanka # <\/sup><\/td>\n03.04.2014<\/td>\n31.12.2017<\/td>\n01.01.2018<\/td>\nAn earlier Convention signed on 29.05.1979.<\/td>\n<\/tr>\n
Sweden*<\/td>\n17.06.1968<\/td>\n14.02.1969<\/td>\n01.01.1966<\/td>\nThe first Exchange of Notes signed on 01.11.1976; effective from 10.12.1976. The second Exchange of Notes signed on 10.11.1981; effective from 15.01.1982. A Protocol signed on 28.09.1983; effective from\u00a0 01.01.1984. The third Exchange of Notes signed on 04.03.1985; effective from\u00a0 12.04.1985. The fourth Exchange of Notes signed on 07.06.1991 (Singapore) and 28.06.1991 (Sweden); effective from 27.03.1992<\/td>\n<\/tr>\n
Switzerland* # <\/sup><\/td>\n24.02.2011<\/td>\n01.08.2012<\/td>\n01.01.2013<\/td>\nA Mutual Agreement Procedure Article on interpretation of para 6(c) of the Protocol to the Agreement signed on 24.02.2011; effective from\u00a0 29.05.2012<\/td>\n<\/tr>\n
Taiwan<\/td>\n30.12.1981<\/td>\n14.05.1982<\/td>\n01.01.1982<\/td>\n<\/td>\n<\/tr>\n
Thailand # <\/sup><\/td>\n11.06.2015<\/td>\n15.02.2016<\/td>\n01.01.2017<\/td>\n\u00a0An earlier Convention signed on 15.09.1975<\/td>\n<\/tr>\n
Turkey* # <\/sup><\/td>\n09.07.1999<\/td>\n27.08.2001<\/td>\n01.01.2002 *YA beg on or after 01.01.2003 (Singapore)<\/td>\nA Protocol signed on 05.03.2012; effective from\u00a0 07.08.2013<\/td>\n<\/tr>\n
Tunisia<\/td>\n27.02.2018<\/td>\nDoes not have the force of law<\/td>\nDoes not have the force of law<\/td>\n<\/td>\n<\/tr>\n
Ukraine<\/td>\n26.01.2007<\/td>\n18.12.2009<\/td>\n01.01.2010<\/td>\n<\/td>\n<\/tr>\n
United Arab Emirates # <\/sup><\/td>\n01.12.1995<\/td>\n30.08.1996<\/td>\nRetroactively, 01.01.1992<\/td>\nA second Protocol signed on 31.10.2014; effective from 01.01.2017<\/td>\n<\/tr>\n
United Kingdom* #<\/sup><\/td>\n12.02.1997<\/td>\n19.12.1997<\/td>\n01.04.1998\/ 06.04.1998 (United Kingdom); 01.01.1998 (Singapore)<\/td>\nThe second Protocol signed on 15.02.2012; effective from\u00a0 01.04.2013\/ 06.04.2013 (United Kingdom); 01.01.2013 (Singapore). The first Protocol signed on 24.08.2009; effective from\u00a0 08.01.2011. An earlier Convention signed on 01.12.1996; amended on 21.07.1975<\/td>\n<\/tr>\n
Uruguay<\/td>\n15.01.2015<\/td>\n14.03.2017<\/td>\n01.01.2018<\/td>\n<\/td>\n<\/tr>\n
Uzbekistan #<\/sup><\/td>\n24.07.2008<\/td>\n28.11.2008<\/td>\n01.01.2009<\/td>\nThe Protocol signed on 14.06.2011; effective from\u00a0 01.11.2011<\/td>\n<\/tr>\n
Vietnam # <\/sup><\/td>\n02.03.1994<\/td>\n09.09.1994<\/td>\n01.01.1993<\/td>\nThe second Protocol signed on 12.09.2012; effective from\u00a0 01.01.2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Limited Treaties<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
Bahrain<\/td>\n25.06.1993<\/td>\n09.06.1995<\/td>\n01.01.1971<\/td>\n<\/td>\n<\/tr>\n
Brazil<\/td>\n20.12.2013<\/td>\n20.12.2013<\/td>\n01.01.2014<\/td>\n<\/td>\n<\/tr>\n
Chile<\/td>\n24.01.1991<\/td>\n26.11.1993<\/td>\n26.11.1993<\/td>\n<\/td>\n<\/tr>\n
Hong Kong<\/td>\n28.11.2003<\/td>\n30.12.2004<\/td>\n01.01.2005<\/td>\n<\/td>\n<\/tr>\n
Oman<\/td>\n29.06.1998<\/td>\n14.01.2000<\/td>\n01.01.1971<\/td>\n<\/td>\n<\/tr>\n
Saudi Arabia<\/td>\n06.08.1991<\/td>\n25.01.1992<\/td>\n01.01.1979<\/td>\n<\/td>\n<\/tr>\n
United Arab Emirates<\/td>\n27.10.1989<\/td>\n26.07.1991<\/td>\n01.01.1971<\/td>\n<\/td>\n<\/tr>\n
United States of America<\/td>\n28.07.1988<\/td>\n28.07.1988<\/td>\n01.01.1987<\/td>\nAn earlier Agreement and Exchange of Notes signed on 30.09.1985. They were replaced by Exchange of Notes signed on 11.02.1988\/ 24.03.1988<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

EOI Arrangements<\/p>\n\n\n\n
Bermuda<\/td>\n29.10.2012<\/td>\n06.12.2012<\/td>\n01.01.2013<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Last reviewed: 3 March 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

The DTAs, Limited Treaties and EOI Arrangements concluded by Singapore are available in PDF at the IRAS website. The agreements which are signed do not have the force of law has yet ratified. Singapore signed the OECD Convention on Mutual Administrative Assistance in Tax Matters (\u201cthe Convention\u201d) on 29 May 2013. The Convention was ratified […]<\/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":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-425","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\/425","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=425"}],"version-history":[{"count":4,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/425\/revisions"}],"predecessor-version":[{"id":429,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/425\/revisions\/429"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=425"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}