Singapore
A. Progress in the implementation of the minimum standard
Singapore has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-five of those agreements comply with the minimum standard.
Singapore signed the MLI in 2017 and deposited its instrument of ratification on 21 December 2018, listing its non-compliant agreements concluded with other members of the Inclusive Framework. The MLI entered into force for Singapore on 1 April 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Singapore is implementing the minimum standard in its tax agreements through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Singapore is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).