On 12 January 2024, the competent authorities of the Republic of Singapore and the Kingdom of the Netherlands signed a competent authority arrangement (“CAA”) to establish the mode of application of the arbitration proceedings provided for in Part VI (Arbitration) of the MLI.
The arbitration provisions allow taxpayers to request for issues arising from a Mutual Agreement Procedure case which remained unresolved after a two-year time period to be submitted to an arbitration panel for resolution.
The full text of the CAA is published as Annex B to the Singapore-Netherlands DTA which is available on the Inland Revenue Authority of Singapore’s website here.
The Financial Services Commission of Mauritius said on Tuesday that the offshore fund involved in the conflict of interest allegations made by Hindenburg Research is not based in Mauritius. The FSC
In recent years, so-called golden-passport programs have come under increased scrutiny. But a handful of nations are hoping that they’ll be allowed to continue. For five Caribbean countries, citizenship
A provisional agreement on a new anti-money laundering law that will step up checks and balances across multiple sectors, including cryptocurrency, while also giving journalists access to a beneficial
Abu Dhabi Investment Authority (ADIA), the largest sovereign wealth fund in the United Arab Emirates (UAE), is setting up a $4-5 billion fund to invest in India through a tax-neutral finance hub in