Singapore publishes guide on tax treaty interpretation, dispute resolution

The Inland Revenue Authority of Singapore on October 11 published a tax guide addressing the interpretation and application of common provisions in Singapore tax treaties.

The guide discusses Singapore’s general policies regarding double tax treaties, the effect of Singapore’s June 7 signing of the Multilateral Convention to Implement the Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, interpretation of common provisions found in Singapore tax treaties, and the mutual agreement procedure to resolve tax treaty disputes.