On 29 March 2023, Singapore published in the Official Gazette the Income Tax (Singapore - Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023, which provides for the modification of the 2002 tax treaty with Romania by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The amendment order includes the adjustments and additions made by the MLI to the treaty, including with respect to the preamble, the articles on interest and royalties, and a new article on the prevention of treaty abuse. According to the Order, the MLI changes for the treaty generally apply from 1 January 2024 with respect to taxes withheld at source and from 5 October 2023 with respect to other taxes.