Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI")
"In line with Singapore's commitment to implement the minimum standard on preventing treaty abuse, Singapore has participated in the negotiation of the MLI. The MLI is intended to allow jurisdictions to swiftly amend their tax treaties to implement the tax treaty related Base Erosion and Profit Shifting (BEPS) recommendations. The MLI also improves on the dispute resolution mechanisms. " IRAS