On 11 October 2017, the Inland Revenue Authority of Singapore (IRAS) published an e-Tax Guide on avoidance of double taxation agreements (DTAs). The purpose of the guide is to provide taxpayers with guidance on the interpretation and application of Singapore’s DTAs and the mutual agreement procedure (MAP). In particular, the guide covers:
- Singapore's DTA policy;
- The Multilateral Convention to Implement the Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, including the…