Check the covered treaty and operational agreement
Final-offer arbitration is Singapore’s default unless competent authorities agree different rules. The table records agreed application with Japan, the Netherlands and New Zealand and their notification dates; other listed partners have blank entries in this version. Being listed does not establish that an operational agreement or qualifying case already exists. Check the MLI matching position, treaty text and competent-authority arrangement together before assessing access.
Apply the reservations to the actual case
For cases presented before the later MLI entry-into-force date, Singapore requires both authorities to agree that arbitration applies to that case. Domestic general anti-avoidance cases are excluded, and Singapore reserves analogous domestic-law exclusions where the partner’s reservation refers only to its own law. The December 2024 snapshot should be labelled by date; a taxpayer first uses the applicable MAP process and cannot assume every unresolved double-tax dispute automatically reaches binding arbitration.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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