Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

Key requirements

Singapore uses the MLI to implement treaty-abuse minimum standards and improve dispute resolution. Application depends on the covered treaty, both jurisdictions’ positions and the effective date. The IRAS chronology lists changes taking effect at different times, including Mongolia from 1 January 2025 and earlier changes for other partners. These are treaty-specific dates, not a single universal commencement for all Singapore DTAs. Use the DTA listing to obtain the relevant amendment details and read the bilateral text alongside the matching MLI provisions before evaluating entitlement.