According to an update from the Inland Revenue Authority of Singapore, the amending protocol to the 2007 income tax treaty with Ukraine entered into force on 4 March 2020. The protocol, signed 16 August 2019, is the first to amend the treaty and provides for the replacement of Article 25 (Exchange of Information) to bring it in line with OECD standards for information exchange and generally applies from the date of its entry into force.