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Taxes · PDF

Singapore MLI Deposit: Reservations and Notifications

The 36-page document records Singapore position deposited on 21 December 2018.

Source checked · 11 October 2026 Historical document

Match the precise treaty instruments

The deposit lists covered agreements with original and amending instruments, signature and entry-into-force dates. It then identifies existing provisions and Singapore choices article by article. For example, Singapore reserves the entire dividend-transfer article8 and commissionnaire article12, chooses Option B for specified-activity exemptions, and notifies existing principal-purpose provisions. A treaty name alone is insufficient to determine which rule is replaced.

Use the deposit with the counterpart position

The MAP notification preserves Singapore alternative minimum-standard approach and identifies agreements with different existing presentation periods. Arbitration choices and reservations follow separately. Compare the partner position and compatibility clauses, then consult later notifications and domestic implementation for current application. The document establishes what was deposited in 2018, not a self-contained statement of every later treaty modification.

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.

Read the official PDF ↗
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