Meaning of the notification
At ratification on 21 December 2018, Singapore intended the MLI to apply to 86 existing double-taxation agreements. Each agreement would be amended only if its treaty partner also chose MLI amendment. Agreed changes would enter into effect after that partner also ratified the MLI. The one-page list does not supply each treaty’s operative effective date or matched reservations and options.
Notified partners 1–30
Albania; Australia; Austria; Bahrain; Bangladesh; Barbados; Belarus; Belgium; Brunei; Bulgaria; Cambodia; Canada; China; Cyprus; Czech Republic; Denmark; Ecuador; Egypt; Estonia; Ethiopia; Fiji; Finland; France; Georgia; Germany; Ghana; Guernsey; Hungary; India; Indonesia.
Notified partners 31–60
Ireland; Isle of Man; Israel; Italy; Japan; Jersey; Kazakhstan; Kenya; Kuwait; Laos; Latvia; Libya; Liechtenstein; Lithuania; Luxembourg; Malaysia; Malta; Mauritius; Mexico; Mongolia; Morocco; Myanmar; Netherlands; New Zealand; Nigeria; Norway; Oman; Pakistan; Panama; Papua New Guinea.
Notified partners 61–86
Philippines; Poland; Portugal; Qatar; Romania; Russia; Rwanda; San Marino; Saudi Arabia; Seychelles; Slovak Republic; Slovenia; South Africa; Spain; Sri Lanka; Sweden; Switzerland; Thailand; Turkey; Tunisia; Ukraine; United Arab Emirates; United Kingdom; Uruguay; Uzbekistan; Vietnam. The original uses the historical label Turkey.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗
