The UK's HRMC has published the text of the UK-Singapore tax treaty of 1997 as amended through the 2012 protocol, as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI) signed by the United Kingdom and Singapore on 7 June 2017. The document was prepared on the basis of the MLI position of the United Kingdom submitted to the Depositary upon ratification on 29 June 2018 and of the MLI position of Singapore submi…