On 16 December 2022, Singapore published in the Official Gazette the Income Tax (Singapore - Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022, which provides for the modification of the 1996 tax treaty with Bulgaria 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, i…