4 June 2020
The Inland Revenue Authority of Singapore (IRAS) has published the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for the 1999 income tax treaty with Portugal. Rather than including the MLI impacts directly within the text of the treaty as some countries have done (so-called synthesized texts), the impacts are provided in a new Annex A to the treaty. The impacts of the MLI on the treaty have effect in Singapore:
Click the following link for the text of the 1999 Portugal-Singapore Tax Treaty with MLI Impact.
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