Singapore legislation

Regulation 2

of Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023

Regulation 2

Purpose

Subregulation 1

This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the Republic of Tunisia as specified in the Schedule to the Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) Order 2019 (G.N. No. S 829/2019) (called in this Order the Agreement).

Subregulation 2

The purpose of this Order is to amend the Agreement to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 24 November 2016 (as amended from time to time).

Read in full context — Income Tax (Singapore — Tunisia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023 →