In line with Singapore's commitment to implement the minimum standard on preventing treaty abuse, Singapore has participated in the negotiation of the MLI. 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. The MLI also improves on the dispute resolution mechanisms.
Date | What's new |
|---|---|
| 1 December 2023 | The amendments made by the MLI to Singapore’s DTA with Papua New Guinea took effect on this day. Details of these amendments can be found at our DTA listing page. |
| 1 November 2023 | The amendments made by the MLI to Singapore’s DTA with Tunisia took effect on this day. Details of these amendments can be found at our DTA listing page. |
| 1 September 2023 | The amendments made by the MLI to Singapore’s DTA with Vietnam took effect on this day. Details of these amendments can be found at our DTA listing page. |
| 1 July 2023 | The amendments made by the MLI to Singapore’s DTA with Mexico took effect on this day. Details of these amendments can be found at our DTA listing page. |
| 5 April 2023
| The amendments made by the MLI to Singapore’s DTA with Romania took effect on this day. Details of these amendments can be found at our DTA listing page.
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1 January 2023 | The amendments made by the MLI to Singapore’s DTAs with Bulgaria and South Africa took effect on this day. Details of these amendments can be found at our DTA listing page. |
1 September 2022 | The amendments made by the MLI to Singapore’s DTA with China took effect on this day. Details of these amendments can be found at our DTA listing page. |
1 July 2022 | The amendments made by the MLI to Singapore’s DTAs with Spain and Thailand took effect on this day. Details of these amendments can be found at our DTA listing page. |
1 June 2022 | The amendments made by the MLI to Singapore’s DTA with Bahrain took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 April 2022 | The amendments made by the MLI to Singapore’s DTA with Seychelles took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 July 2021 | The amendments made by the MLI to Singapore’s DTA with Hungary took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 June 2021 | The amendments made by the MLI to Singapore’s DTA with Malaysia took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 April 2021 | The amendments made by the MLI to Singapore’s DTAs with Barbados and Pakistan took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 March 2021 | The amendments made by the MLI to Singapore’s DTA with Panama took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 January 2021 | The amendments made by the MLI to Singapore's DTAs with Albania and Egypt took effect on this day. Details of these amendments can be found at our DTA Listing page. |
26 December 2020 | The amendments made by the MLI to Singapore's DTA with Indonesia took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 November 2020 | The amendments made by the MLI to Singapore's DTA with Oman took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 October 2020 | The amendments made by the MLI to Singapore's DTA with Kazakhstan took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 September 2020 | The amendments made by the MLI to Singapore's DTA with Czech Republic took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 July 2020 | The amendments made by the MLI to Singapore's DTA with San Marino took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 June 2020 | The amendments made by the MLI to Singapore's DTAs with Portugal and Uruguay took effect on this day. Details of these amendments can be found at our DTA Listing page. |
30 May 2020 | The amendments made by the MLI to Singapore's DTA with Russia took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 May 2020 | The amendments made by the MLI to Singapore's DTAs with Cyprus and Saudi Arabia took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 April 2020 | The amendments made by the MLI to Singapore's DTAs with Liechtenstein and Qatar took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 February 2020 | The amendments made by the MLI to Singapore's DTAs with Latvia and Mauritius took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 January 2020 | The amendments made by the MLI to Singapore's DTA with Denmark took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 December 2019 | The amendments made by the MLI to Singapore's DTAs with Canada and Ukraine took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 October 2019 | The amendments made by the MLI to Singapore's DTAs with Belgium and India took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 September 2019 | The amendments made by the MLI to Singapore's DTA with United Arab Emirates took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 August 2019 | The amendments made by the MLI to Singapore's DTA with Luxembourg took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 July 2019 | The amendments made by the MLI to Singapore's DTAs with Georgia and the Netherlands took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 June 2019 | The amendments made by the MLI to Singapore's DTAs with Finland and Guernsey took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 May 2019 | The amendments made by the MLI to Singapore's DTA with Ireland took effect on this day. Details of these amendments can be found at our DTA Listing page. |
1 April 2019 | The MLI entered into force for Singapore. The amendments made by the MLI to Singapore's DTAs with Australia, Austria, France, Isle of Man, Israel, Japan, Jersey, Lithuania, Malta, New Zealand, Poland, Slovak Republic, Slovenia and the United Kingdom took effect on this day. Details of these amendments can be found at our DTA Listing page. |
21 December 2018 | Singapore deposited its instrument of ratification for the MLI. The MLI will enter into force for Singapore on 1 April 2019. Read the press release. |
1 July 2018 | The MLI entered into force after the deposit of instruments of ratification by five jurisdictions. |
7 June 2017 | Singapore signed the MLI at the first signing ceremony held in Paris. Read the press release. |
24 November 2016 (Paris time) | More than 100 jurisdictions (including Singapore) concluded the negotiation of the MLI. Read more on the text of the MLI (PDF, 277KB) and the explanatory statement to the MLI (PDF, 557KB). |
Interaction between the MLI and tax agreements
At the point of ratification of the MLI on 21 December 2018, the list of DTAs that Singapore intends to amend using the MLI can be found at this link (PDF, 135KB). These DTAs will only be amended if Singapore's treaty partners also choose to amend the DTAs using the MLI. DTAs that will be amended by the MLI are referred to as Covered Tax Agreements under the MLI.
Signatories to the MLI may choose the provisions in the MLI to adopt and how such provisions should be adopted. A Covered Tax Agreement will be amended only if both treaty partners share the same position on the provisions of the MLI. The agreed changes to a Covered Tax Agreement will enter into effect after the treaty partner has also ratified the MLI. Singapore's positions on the MLI provisions can be found at this link (PDF, 355KB).
View the list of DTAs that Singapore (PDF, 1360KB) and other jurisdictions (PDF, 155KB) would like to amend using the MLI as well as the positions that Singapore and the other jurisdictions have adopted for the MLI.
Guidance on the MLI
Please view the FAQs (PDF, 368KB).