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Singapore and China both signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly known as the “Multilateral Instrument” or in short, the “MLI”) on 7 June 2017. china hari ini keluar berapa Singapore and China ratified the MLI on 21 December 2018 and 25 May 2022 respectively. data pengeluaran china 2021