Singapore’s 2018 MLI Position: All86 Treaties, Reservations and Clause Mappings

A historical deposited position, not the current treaty network

This document records Singapore’s MLI reservations and notifications deposited on 21 December 2018 under Articles 28(5) and 29(1). Its schedules identify treaties, existing clauses and Singapore’s choices. Listing an agreement is not by itself proof that every MLI provision has modified it: the other jurisdiction’s position, applicable matching provisions and entry-into-force/effect rules must also be considered. Dates and N/A entries below reproduce this deposited snapshot rather than asserting current treaty status.

Article 2: all 86 notified agreements and their instruments

Singapore notified 86 agreements under Article 2(1)(a)(ii). The table lists each original instrument and every protocol or exchange of notes recorded, retaining signature and entry-into-force dates in day-month-year form. The treaties generally concern income-tax double-taxation relief and evasion prevention; Germany, Luxembourg, Netherlands, Romania, Sweden and Uruguay also refer to capital, while United Kingdom and Nigeria refer to capital gains. Switzerland’s title concerns double taxation of income. Portugal records two signature dates; Austria and Sweden record paired exchange-of-notes dates; Netherlands records two original entry-into-force dates. Tunisia, Kenya and Ghana show N/A for entry into force in this 2018 record.

Agreement no.	Jurisdiction	Instrument	Signature date	Entry into force
1	Australia	Original	11-02-1969	04-06-1969
1	Australia	Protocol	16-10-1989	05-01-1990
1	Australia	Second Protocol	08-09-2009	22-12-2010
2	Austria	Original (with Protocol)	30-11-2001	22-10-2002
2	Austria	Protocol (with Exchange of Notes)	15-09-2009	01-06-2010
2	Austria	Exchange of Notes	03-09-2012 16-10-2012	01-05-2014
3	Bangladesh	Original	19-12-1980	22-12-1981
4	Barbados	Original	15-07-2013	25-04-2014
5	Belgium	Original (with Protocol)	06-11-2006	27-11-2008
5	Belgium	Protocol	16-07-2009	20-09-2013
6	Bulgaria	Original	13-12-1996	26-12-1997
7	Canada	Original (with Protocol)	06-03-1976	23-09-1977
7	Canada	Protocol	29-11-2011	31-08-2012
8	China	Original (with Protocol)	11-07-2007	18-09-2007
8	China	Second Protocol	24-08-2009	11-12-2009
8	China	Third Protocol	23-07-2010	22-10-2010
9	Cyprus	Original (with Protocol)	24-11-2000	08-02-2001
10	Czech Republic	Original (with Protocol)	21-11-1997	21-08-1998
10	Czech Republic	Protocol	26-06-2013	12-09-2014
11	Denmark	Original	03-07-2000	22-12-2000
11	Denmark	Protocol	25-08-2009	08-01-2011
12	Egypt	Original (with Protocol)	22-05-1996	27-01-2004
13	Estonia	Original (with Protocol)	18-09-2006	27-12-2007
13	Estonia	Protocol	03-02-2011	30-03-2012
14	Fiji	Original	20-12-2005	28-11-2006
15	Finland	Original	07-06-2002	27-12-2002
15	Finland	Protocol	16-11-2009	30-04-2010
16	France	Original	15-01-2015	01-06-2016
17	Georgia	Original (with Protocol)	17-11-2009	28-06-2010
18	Germany	Original (with Protocol)	28-06-2004	12-12-2006
19	Guernsey	Original	06-02-2013	26-11-2013
20	Hungary	Original (with Exchange of Notes)	17-04-1997	18-12-1998
21	India	Original	24-01-1994	27-05-1994
21	India	Protocol	29-06-2005	01-08-2005
21	India	Second Protocol	24-06-2011	01-09-2011
21	India	Third Protocol	30-12-2016	27-02-2017
22	Indonesia	Original (with Protocol and Exchange of Notes)	08-05-1990	25-01-1991
23	Ireland	Original (with Protocol)	28-10-2010	08-04-2011
24	Isle of Man	Original	21-09-2012	02-05-2013
25	Israel	Original (with Protocol)	19-05-2005	06-12-2005
26	Italy	Original (with Protocol and Exchange of Notes)	29-01-1977	12-01-1979
26	Italy	Additional Protocol	24-05-2011	19-10-2012
27	Japan	Original (with Protocol and Exchange of Notes)	09-04-1994	28-04-1995
27	Japan	Protocol	04-02-2010	14-07-2010
28	Jersey	Original	17-10-2012	02-05-2013
29	Kazakhstan	Original (with Protocol)	19-09-2006	14-08-2007
29	Kazakhstan	Protocol	09-04-2013	12-09-2014
30	Latvia	Original (with Protocol)	06-10-1999	18-02-2000
30	Latvia	Second Protocol	20-04-2017	03-08-2018
31	Liechtenstein	Original (with Protocol)	27-06-2013	25-07-2014
32	Lithuania	Original (with Protocol)	18-11-2003	28-06-2004
33	Luxembourg	Original (with Protocol)	09-10-2013	28-12-2015
34	Malaysia	Original (with Protocol)	05-10-2004	13-02-2006
35	Malta	Original (with Protocol)	21-03-2006	29-02-2008
35	Malta	Protocol	20-11-2009	28-06-2013
36	Mauritius	Original (with Protocol)	19-08-1995	07-06-1996
37	Mexico	Original (with Protocol)	09-11-1994	08-09-1995
37	Mexico	Protocol	29-09-2009	01-01-2012
38	Mongolia	Original	10-10-2002	22-10-2004
39	Morocco	Original	09-01-2007	15-01-2014
40	Netherlands	Original (with Protocol)	19-02-1971	31-08-1971 03-09-1971
40	Netherlands	Protocol	28-02-1994	09-12-1994
40	Netherlands	Protocol	25-08-2009	01-05-2010
41	New Zealand	Original (with Protocol)	21-08-2009	12-08-2010
42	Norway	Original	19-12-1997	17-04-1998
42	Norway	Protocol	18-09-2009	04-04-2010
43	Pakistan	Original (with Protocol)	13-04-1993	06-08-1993
44	Philippines	Original	01-08-1977	18-11-1977
45	Poland	Original (with Protocol)	04-11-2012	06-02-2014
46	Portugal	Original (with Protocol)	06-09-1999/ 07-09-1999	16-03-2001
46	Portugal	Protocol	28-05-2012	26-12-2013
47	Qatar	Original (with Protocol)	28-11-2006	05-10-2007
47	Qatar	Protocol	22-09-2009	01-01-2012
48	Romania	Original (with Protocol)	21-02-2002	28-11-2002
49	Russian Federation	Original (with Protocol)	09-09-2002	16-01-2009
49	Russian Federation	Protocol	17-11-2015	25-11-2016
50	San Marino	Original (with Protocol)	11-12-2013	18-12-2015
51	Saudi Arabia	Original (with Protocol)	03-05-2010	01-07-2011
52	Slovak Republic	Original (with Protocol)	09-05-2005	12-06-2006
53	Slovenia	Original (with Protocol)	08-01-2010	25-11-2010
54	South Africa	Original (with Protocol)	23-11-2015 30-11-2015	16-12-2016
55	Spain	Original (with Protocol)	13-04-2011	02-02-2012
56	Sri Lanka	Original (with Protocol)	03-04-2014	31-12-2017
57	Sweden	Original	17-06-1968	14-02-1969
57	Sweden	Exchange of Notes	05-11-1976	10-12-1976
57	Sweden	Exchange of Notes	10-11-1981	15-01-1982
57	Sweden	Protocol	28-09-1983	14-12-1983
57	Sweden	Exchange of Notes	04-03-1985	12-04-1985
57	Sweden	Exchange of Notes	07-06-1991 28-06-1991	27-03-1992
58	Switzerland	Original (with Protocol)	24-02-2011	01-08-2012
59	Thailand	Original (with Protocol)	11-06-2015	15-02-2016
60	Turkey	Original (with Protocol)	09-07-1999	27-08-2001
60	Turkey	Protocol	05-03-2012	07-08-2013
61	Ukraine	Original (with Protocol)	26-01-2007	18-12-2009
62	United Kingdom	Original (with Exchange of Notes)	12-02-1997	19-12-1997
62	United Kingdom	Protocol	24-08-2009	08-01-2011
62	United Kingdom	Second Protocol	15-02-2012	27-12-2012
63	Uruguay	Original (with Protocol)	15-01-2015	14-03-2017
64	Vietnam	Original (with Protocol)	02-03-1994	09-09-1994
64	Vietnam	Second Protocol	12-09-2012	11-01-2013
65	Seychelles	Original	09-07-2014	18-12-2015
66	Kuwait	Original (with Protocol)	21-02-2002	02-07-2003
67	Papua New Guinea	Original (with Protocol)	19-10-1991	20-11-1992
68	United Arab Emirates	Original (with Protocol)	01-12-1995	30-08-1996
68	United Arab Emirates	Second Protocol	31-10-2014	16-03-2016
69	Nigeria	Original (with Protocol)	02-08-2017	01-11-2018
70	Albania	Original (with Protocol)	23-11-2010	19-07-2011
71	Bahrain	Original	18-02-2004	31-12-2004
71	Bahrain	Protocol	14-10-2009	29-09-2012
72	Brunei	Original	19-08-2005	14-12-2006
72	Brunei	Protocol	13-11-2009	29-08-2010
73	Oman	Original (with Protocol)	06-10-2003	07-04-2006
74	Panama	Original (with Protocol)	18-10-2010	19-12-2011
75	Tunisia	Original	27-02-2018	N/A
76	Kenya	Original (with Protocol)	12-06-2018	N/A
77	Belarus	Original (with Protocol)	22-03-2013	27-12-2013
78	Cambodia	Original (with Protocol)	20-05-2016	29-12-2017
79	Ecuador	Original (with Protocol)	27-06-2013	18-12-2015
80	Ethiopia	Original (with Protocol)	24-08-2016	08-12-2017
81	Ghana	Original (with Protocol)	31-03-2017	N/A
82	Laos	Original	21-02-2014	11-11-2016
83	Libya	Original	08-04-2009	23-12-2010
84	Myanmar	Original	23-02-1999	26-06-2009
85	Rwanda	Original (with Protocol)	26-08-2014	15-02-2016
86	Uzbekistan	Original	24-07-2008	28-11-2008
86	Uzbekistan	Protocol	14-06-2011	01-11-2011

Articles 3–5: three whole-article reservations

Singapore reserved the entirety of Article 3 on transparent entities under Article 3(5)(a), Article 4 on dual-resident entities under Article 4(3)(a), and Article 5 on methods of eliminating double taxation under Article 5(8). These reservations prevent the specified MLI articles from applying to its covered agreements through this position; they do not state that the bilateral treaties themselves contain no rules on those subjects.

Article 6: preamble notifications and the optional clause

Singapore chose Article 6(3) under Article 6(6), and notified existing Article 6(2)-type preamble language for every agreement1–86 under Article 6(5). Most expresses an intention to prevent income double taxation and evasion; capital/capital-gains variations follow the treaty titles. Germany adds mutual economic relations; Libya adds economic relations/cooperation; Rwanda adds economic relations and tax cooperation; Switzerland does not mention evasion in the listed wording. The separate Article 6(6) notification nevertheless lists all86 as lacking the particular existing economic-relationship/tax-cooperation language described for that optional provision; these are distinct notifications. Mexico’s special note describes a revised preamble combining double-taxation elimination, prevention of evasion/avoidance and treaty-shopping benefits for third-jurisdiction residents, economic development and tax cooperation.

Article 7: treaty-abuse choice and twenty clause mappings

Singapore chose Article 7(4) under Article 7(17)(b). It also notified20 agreements containing provisions described in Article 7(2), stating they were not within the Article 7(15)(b) reservation category. The table retains every clause reference, including multiple dividend/interest/royalty provisions, protocol provisions and the United Kingdom’s six references. These are existing-treaty mappings, rather than a list of automatically granted taxpayer benefits.

Agreement no.	Jurisdiction	Existing provision
8	China	Articles 10(6), 11(8), 12(7)
10	Czech Republic	Article 11(b) of Protocol
13	Estonia	Article 22(3)
15	Finland	Article 22(3)
16	France	Article 28
29	Kazakhstan	Articles 11(8), 12(7)
30	Latvia	Articles 22(3)
32	Lithuania	Articles 22(3)
37	Mexico	Articles 11(8), 12(7)
41	New Zealand	Articles 10(6), 12(7)
45	Poland	Articles 10(8), 11(8), 12(7)
48	Romania	Articles 11(10), 12(7)
49	Russian Federation	Articles 10(9), 11(6), 12(7), 22
54	South Africa	Articles 10(8), 11(10), 12(7)
55	Spain	Paragraph 1d of the Protocol
61	Ukraine	Articles 11(8), 12(7)
62	United Kingdom	Articles 10(7), 10(8), 11(9), 11(10), 12(8), 12(9)
72	Brunei	Article 11(8)
73	Oman	Articles 10(8), 11(9), 12(7)
79	Ecuador	Articles 27(4), 27(5)

Articles 8–12: scope of the reservations

Singapore reserved all of Article8 dividend-transfer transactions under8(3)(a); Article9(1) on immovable-property-rich share/interests gains under9(6)(a); all of Article10 third-jurisdiction permanent-establishment anti-abuse under10(5)(a); all of Article11 restrictions on taxing own residents under11(3)(a); and all of Article12 commissionnaire/similar permanent-establishment avoidance under12(4). The Article9 reservation is specifically paragraph1, unlike the surrounding whole-article reservations.

Article 13: Option B, the paragraph4 reservation and all86 mappings

Singapore chose Option B under Article13(1) pursuant to13(7), reserved Article13(4) under13(6)(c), and notified existing activity-exemption provisions under13(5)(a) in all86 agreements. The table gives each existing clause. Most are Article5(4), but Australia/Netherlands use Article4, Libya Article6, Sweden ArticleII, and several agreements use other Article5 paragraphs. These differences matter when locating the actual treaty provision.

Agreement no.	Jurisdiction	Existing provision
1	Australia	Article 4(4)
2	Austria	Article 5(4)
3	Bangladesh	Article 5(3)
4	Barbados	Article 5(4)
5	Belgium	Article 5(4)
6	Bulgaria	Article 5(4)
7	Canada	Article 5(3)
8	China	Article 5(4)
9	Cyprus	Article 5(4)
10	Czech Republic	Article 5(4)
11	Denmark	Article 5(4)
12	Egypt	Article 5(4)
13	Estonia	Article 5(4)
14	Fiji	Article 5(3)
15	Finland	Article 5(4)
16	France	Article 5(4)
17	Georgia	Article 5(4)
18	Germany	Article 5(4)
19	Guernsey	Article 5(4)
20	Hungary	Article 5(4)(a)
21	India	Article 5(7)
22	Indonesia	Article 5(3)
23	Ireland	Article 5(4)
24	Isle of Man	Article 5(5)
25	Israel	Article 5(4)
26	Italy	Article 5(3)
27	Japan	Article 5(4)
28	Jersey	Article 5(4)
29	Kazakhstan	Article 5(4)
30	Latvia	Article 5(4)
31	Liechtenstein	Article 5(4)
32	Lithuania	Article 5(4)
33	Luxembourg	Article 5(4)
34	Malaysia	Article 5(3)
35	Malta	Article 5(4)
36	Mauritius	Article 5(4)
37	Mexico	Article 5(4)
38	Mongolia	Article 5(4)
39	Morocco	Article 5(4)
40	Netherlands	Article 4(3)
41	New Zealand	Article 5(6)
42	Norway	Article 5(4)
43	Pakistan	Article 5(4)
44	Philippines	Article 5(3)
45	Poland	Article 5(4)
46	Portugal	Article 5(4)
47	Qatar	Article 5(4)
48	Romania	Article 5(4)
49	Russian Federation	Article 5(3)
50	San Marino	Article 5(4)
51	Saudi Arabia	Article 5(4)
52	Slovak Republic	Article 5(4)
53	Slovenia	Article 5(4)
54	South Africa	Article 5(4)
55	Spain	Article 5(4)
56	Sri Lanka	Article 5(4)
57	Sweden	Article II(1)(l)(iii)
58	Switzerland	Article 5(4)
59	Thailand	Article 5(4)
60	Turkey	Article 5(3)
61	Ukraine	Article 5(4)
62	United Kingdom	Article 5(5)
63	Uruguay	Article 5(4)
64	Vietnam	Article 5(4)
65	Seychelles	Article 5(4)
66	Kuwait	Article 5(6)
67	Papua New Guinea	Article 5(3)
68	United Arab Emirates	Article 5(4)
69	Nigeria	Article 5(4)
70	Albania	Article 5(4)
71	Bahrain	Article 5(4)
72	Brunei	Article 5(3)
73	Oman	Article 5(3)
74	Panama	Article 5(4)
75	Tunisia	Article 5(4)
76	Kenya	Article 5(4)
77	Belarus	Article 5(4)
78	Cambodia	Article 5(4)
79	Ecuador	Article 5(4)
80	Ethiopia	Article 5(4)
81	Ghana	Article 5(5)
82	Laos	Article 5(4)
83	Libya	Article 6(4)
84	Myanmar	Article 5(4)
85	Rwanda	Article 5(4)
86	Uzbekistan	Article 5(4)

Articles14–15: contract splitting and close-related persons

Singapore reserved all of Article14 on splitting contracts under14(3)(a). Under15(2), it reserved Article15 for covered agreements to which reservations under12(4),13(6)(a) or(c), and14(3)(a) apply. Article15’s statement is tied to those reservations, rather than expressed as an unrelated universal definition of connected persons for domestic tax.

Article16: presenting a mutual-agreement case

Under16(5)(a), Singapore reserved the first sentence of16(1), intending instead to meet the BEPS minimum standard through presentation to the taxpayer’s residence competent authority, or the nationality authority for nationality-based nondiscrimination cases. Existing treaties permitting presentation to either authority are excepted. Domestic remedies do not bar presenting the treaty case. Where that authority considers the objection unjustified, it will use bilateral notification or consultation with the other authority. This is a reservation of one sentence, not rejection of the whole mutual-agreement procedure.

Article16: existing presentation periods

The16(6)(b)(i) notification identifies Canada, Philippines and Oman as having periods shorter than three years from the first notice of contrary-to-treaty taxation. The16(6)(b)(ii) notification identifies78 agreements with periods at least three years; every clause is shown below. Australia, Mexico, Netherlands, Sweden and United Kingdom do not appear in either of these two period schedules. Absence from a schedule is not a declaration that no deadline applies. The references are all to the second sentence of the identified treaty paragraph.

Agreement no.	Jurisdiction	Existing provision	Notified period
7	Canada	Article 24(1), second sentence	Less than three years
44	Philippines	Article 24(1), second sentence	Less than three years
73	Oman	Article 24(1), second sentence	Less than three years
2	Austria	Article 24(1), second sentence	At least three years
3	Bangladesh	Article 26(1), second sentence	At least three years
4	Barbados	Article 24(1), second sentence	At least three years
5	Belgium	Article 24(1), second sentence	At least three years
6	Bulgaria	Article 26(1), second sentence	At least three years
8	China	Article 24(1), second sentence	At least three years
9	Cyprus	Article 24(1), second sentence	At least three years
10	Czech Republic	Article 24(1), second sentence	At least three years
11	Denmark	Article 25(1), second sentence	At least three years
12	Egypt	Article 25(1), second sentence	At least three years
13	Estonia	Article 25(1), second sentence	At least three years
14	Fiji	Article 25(1), second sentence	At least three years
15	Finland	Article 25(1), second sentence	At least three years
16	France	Article 25(1), second sentence	At least three years
17	Georgia	Article 24(1), second sentence	At least three years
18	Germany	Article 26(1), second sentence	At least three years
19	Guernsey	Article 24(1), second sentence	At least three years
20	Hungary	Article 26(1), second sentence	At least three years
21	India	Article 27(1), second sentence	At least three years
22	Indonesia	Article 25(1), second sentence	At least three years
23	Ireland	Article 25(1), second sentence	At least three years
24	Isle of Man	Article 24(1), second sentence	At least three years
25	Israel	Article 24(1), second sentence	At least three years
26	Italy	Article 24(1), second sentence	At least three years
27	Japan	Article 25(1), second sentence	At least three years
28	Jersey	Article 24(1), second sentence	At least three years
29	Kazakhstan	Article 24(1), second sentence	At least three years
30	Latvia	Article 25(1), second sentence	At least three years
31	Liechtenstein	Article 24(1), second sentence	At least three years
32	Lithuania	Article 25(1), second sentence	At least three years
33	Luxembourg	Article 25(1), second sentence	At least three years
34	Malaysia	Article 25(1), second sentence	At least three years
35	Malta	Article 24(1), second sentence	At least three years
36	Mauritius	Article 25(1), second sentence	At least three years
38	Mongolia	Article 25(1), second sentence	At least three years
39	Morocco	Article 25(1), second sentence	At least three years
41	New Zealand	Article 22(1), second sentence	At least three years
42	Norway	Article 26(1), second sentence	At least three years
43	Pakistan	Article 25(1), second sentence	At least three years
45	Poland	Article 24(1), second sentence	At least three years
46	Portugal	Article 26(1), second sentence	At least three years
47	Qatar	Article 25(1), second sentence	At least three years
48	Romania	Article 27(1), second sentence	At least three years
49	Russian Federation	Article 25(1), second sentence	At least three years
50	San Marino	Article 24(1), second sentence	At least three years
51	Saudi Arabia	Article 24(1), second sentence	At least three years
52	Slovak Republic	Article 24(1), second sentence	At least three years
53	Slovenia	Article 25(1), second sentence	At least three years
54	South Africa	Article 23(1), second sentence	At least three years
55	Spain	Article 23(1), second sentence	At least three years
56	Sri Lanka	Article 24(1), second sentence	At least three years
58	Switzerland	Article 25(1), second sentence	At least three years
59	Thailand	Article 24(1), second sentence	At least three years
60	Turkey	Article 25(1), second sentence	At least three years
61	Ukraine	Article 24(1), second sentence	At least three years
63	Uruguay	Article 25(1), second sentence	At least three years
64	Vietnam	Article 26(1), second sentence	At least three years
65	Seychelles	Article 24(1), second sentence	At least three years
66	Kuwait	Article 25(1), second sentence	At least three years
67	Papua New Guinea	Article 26(1), second sentence	At least three years
68	United Arab Emirates	Article 25(1), second sentence	At least three years
69	Nigeria	Article 25(1), second sentence	At least three years
70	Albania	Article 24(1), second sentence	At least three years
71	Bahrain	Article 24(1), second sentence	At least three years
72	Brunei	Article 25(1), second sentence	At least three years
74	Panama	Article 24(1), second sentence	At least three years
75	Tunisia	Article 25(1), second sentence	At least three years
76	Kenya	Article 25(1), second sentence	At least three years
77	Belarus	Article 24(1), second sentence	At least three years
78	Cambodia	Article 25(1), second sentence	At least three years
79	Ecuador	Article 24(1), second sentence	At least three years
80	Ethiopia	Article 24(1), second sentence	At least three years
81	Ghana	Article 26(1), second sentence	At least three years
82	Laos	Article 25(1), second sentence	At least three years
83	Libya	Article 26(1), second sentence	At least three years
84	Myanmar	Article 26(1), second sentence	At least three years
85	Rwanda	Article 24(1), second sentence	At least three years
86	Uzbekistan	Article 24(1), second sentence	At least three years

Article16: four missing-provision notifications

For16(4)(b)(i), Australia and Mexico are notified as lacking the provision. For16(4)(b)(ii), the list is Australia, Bulgaria, Canada, Cyprus, Egypt, Malaysia, Mauritius, Mexico, Netherlands, Pakistan, Philippines, Portugal, Sweden, Switzerland, Turkey, United Kingdom, Vietnam, United Arab Emirates and Myanmar. For16(4)(c)(i), it is Australia, France and Vietnam. For16(4)(c)(ii), it is Australia, Belgium, Canada, Ireland, Mexico, New Zealand, Vietnam and Oman. Retain these separate categories when checking compatibility; they concern different sentences/provisions, not one combined exclusion list.

Article17: corresponding-adjustment mappings and an inconsistent number

Singapore’s17(4) notification lists68 existing corresponding-adjustment clauses. Most are9(2); Australia uses6(3), Sweden VI(2), Papua New Guinea9(3), and UAE Second Protocol IV(1). Page34 prints “42 Philippines”, although the Article2 agreement list assigns42 to Norway and44 to Philippines. The table below preserves the printed42/Philippines combination, explicitly as a source discrepancy; do not silently assume it is Norway or change it to44 without verifying the authoritative treaty position.

Agreement no.	Jurisdiction	Existing provision
1	Australia	Article 6(3)
2	Austria	Article 9(2)
4	Barbados	Article 9(2)
5	Belgium	Article 9(2)
6	Bulgaria	Article 9(2)
8	China	Article 9(2)
9	Cyprus	Article 9(2)
10	Czech Republic	Article 9(2)
11	Denmark	Article 9(2)
13	Estonia	Article 9(2)
14	Fiji	Article 9(2)
15	Finland	Article 9(2)
16	France	Article 9(2)
17	Georgia	Article 9(2)
18	Germany	Article 9(2)
19	Guernsey	Article 9(2)
21	India	Article 9(2)
23	Ireland	Article 9(2)
24	Isle of Man	Article 9(2)
25	Israel	Article 9(2)
27	Japan	Article 9(2)
28	Jersey	Article 9(2)
29	Kazakhstan	Article 9(2)
30	Latvia	Article 9(2)
31	Liechtenstein	Article 9(2)
32	Lithuania	Article 9(2)
33	Luxembourg	Article 9(2)
34	Malaysia	Article 9(2)
35	Malta	Article 9(2)
36	Mauritius	Article 9(2)
39	Morocco	Article 9(2)
41	New Zealand	Article 9(2)
42	Philippines	Article 9(2)
45	Poland	Article 9(2)
46	Portugal	Article 9(2)
47	Qatar	Article 9(2)
48	Romania	Article 9(2)
49	Russian Federation	Article 9(2)
50	San Marino	Article 9(2)
51	Saudi Arabia	Article 9(2)
52	Slovak Republic	Article 9(2)
53	Slovenia	Article 9(2)
54	South Africa	Article 9(2)
55	Spain	Article 9(2)
56	Sri Lanka	Article 9(2)
57	Sweden	Article VI(2)
58	Switzerland	Article 9(2)
59	Thailand	Article 9(2)
60	Turkey	Article 9(2)
61	Ukraine	Article 9(2)
62	United Kingdom	Article 9(2)
63	Uruguay	Article 9(2)
64	Vietnam	Article 9(2)
65	Seychelles	Article 9(2)
66	Kuwait	Article 9(2)
67	Papua New Guinea	Article 9(3)
68	United Arab Emirates	Second Protocol Article IV(1)
69	Nigeria	Article 9(2)
70	Albania	Article 9(2)
71	Bahrain	Article 9(2)
72	Brunei	Article 9(2)
73	Oman	Article 9(2)
74	Panama	Article 9(2)
75	Tunisia	Article 9(2)
76	Kenya	Article 9(2)
82	Laos	Article 9(2)
84	Myanmar	Article 9(2)
86	Uzbekistan	Article 9(2)

Articles18–19: arbitration choice and court decisions

Singapore chose PartVI under18. Under19(12), an otherwise eligible unresolved MAP issue cannot go to arbitration if either jurisdiction’s court or administrative tribunal has already decided it. If such a decision occurs after the arbitration request but before the panel delivers its decision to the authorities, arbitration terminates. These restrictions apply even though Singapore opted into PartVI.

Articles23–26: process options and Mexico’s existing arbitration clause

Under23(3), Singapore reserved23(1)/(2) for agreements with parties that made the23(2) reservation. It separately chose23(5) under23(4), and24(2) under24(1). Under26(1), Mexico agreement37, Article25(5), is notified as an existing MAP-arbitration provision not within a26(4) reservation. These exact choices require reading the Convention’s corresponding provisions and the other party’s position; this deposited list does not itself reproduce the whole arbitration procedure.

Article28: two limits on the arbitration scope

Singapore excludes cases involving its Income Tax Act section33 general anti-avoidance rules, case law or juridical doctrines, including subsequent replacement/amending/updating provisions, which must be notified to the Depositary. If the other jurisdiction’s28(2)(a) reservation refers exclusively to its own domestic law, Singapore also excludes analogous Singapore-law cases, including updated provisions. Its competent authority will consult the other authority to specify analogous provisions in the19(10) agreement. This is reciprocity of the notified domestic-law scope, not an unrestricted exclusion of all tax cases.

Article36: older cases need both authorities’ agreement

Under36(2), a case presented before the later of the Convention’s entry-into-force dates for both treaty jurisdictions can enter PartVI only if both competent authorities agree for that specific case. The document’s 21 December2018 deposit date is therefore not an automatic arbitration start date for every agreement or earlier case. Preserve the treaty-specific effective-date assessment alongside the reservations and notifications.

Official source

This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.

Read the official PDF ↗

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