Singapore MLI Arbitration Profile: Process, Partner Notifications and Reservations

What this dated profile establishes

The two-page profile states Singapore’s arbitration position under Part VI of the Multilateral Instrument, or MLI, and links competent-authority agreements on its application. It is expressly dated 20 December 2024. The default is final-offer/last-best-offer arbitration for Covered Tax Agreements unless both competent authorities agree different rules. The profile is not a promise that every dispute or every listed treaty partner already has an effective arbitration route.

All twenty-four partners in the table

The table lists Australia, Austria, Barbados, Belgium, Canada, Denmark, Fiji, Finland, France, Hungary, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Malta, Mauritius, Netherlands, New Zealand, Papua New Guinea, Portugal, Slovenia, Spain and United Kingdom. Most hyperlink/date cells were blank in this version; the footnote says they will be added when notified. Blank cells cannot be converted into invented agreement dates or a conclusion that an agreement is already operative.

Three notification pairs and linked agreements

Japan shows Singapore notification on 20 June 2022 and Japan on 27 June 2022. Netherlands shows Singapore on 19 January 2024 and Netherlands on 24 February 2024. New Zealand shows Singapore on 3 December 2024 and New Zealand on 12 December 2024. Those are the stated notifications of mutual agreement, not automatically treaty-signing or universal arbitration commencement dates. The three underlying official agreements are linked as supplementary reading.

Entry into effect and older cases

MLI Article 36 governs cases presented on/after the later date of entry into force for both contracting jurisdictions and cases presented earlier. Singapore’s Article 36(2) reservation means an earlier case enters Part VI only where both competent authorities agree to apply it to that particular case. Do not infer automatic retroactive arbitration solely because both countries subsequently joined the MLI.

Both reservations on eligible cases

First, Singapore excludes cases involving its general anti-avoidance rules in Income Tax Act section 33, related case law or judicial doctrines and replacement/amended provisions, notifying subsequent provisions to the depositary. Second, if the other jurisdiction’s reservation refers exclusively to its domestic law, Singapore reserves equivalent exclusions for analogous Singapore provisions and successors. The authorities consult to specify the analogues in their Article 19(10) agreement.

The profile also points to the MLI position, MAP profile and synthesised treaty texts through OECD resources. Check the actual covered agreement, effective provisions, case date and reservations rather than treating the twenty-four-name table as an automatic eligibility list. Both pages and all table entries are incorporated here.