HMRC publishes synthesised text of MLI and the Singapore-UK Double Tax Agreement
Released 20 May 2019
HMRC have published synthesised text of the Multilateral Instrument (MLI) and the 1997 Singapore-UK Double Taxation Agreement.
The 1997 Singapore-UK Double Taxation Agreement has been modified by the MLI. The modifications are effective in respect of the 1997 Singapore-UK Double Taxation Agreement for:
•taxes withheld at source on amounts paid or credited to non-residents from 1 January 2020;
•corporation tax from 1 April 2020;
•income tax and capital gains tax from 6 April 2020;
•all other taxes levied by Singapore for taxable periods beginning on or after 1 October 2019.
View the synthesised text at Singapore: tax treaties.