11-January-2019
English, PDF, 727kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Belize.
21-December-2018
English
Malta and Singapore have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, Angel Gurria, therewith underlining their strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.
20-December-2018
English, PDF, 1,359kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Singapore, deposited with the instrument of ratification, approval, or acceptance.
20-December-2018
English, PDF, 1,276kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Malta, deposited with the instrument of ratification, approval, or acceptance.
4-December-2018
English, PDF, 1,707kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Qatar
27-November-2018
English, PDF, 846kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Mauritius.
14-November-2018
English
The Toolkit for Application of the Multilateral Instrument to Covered Tax Agreements (the MLI Toolkit) includes a number of innovative tools for the application of the MLI alongside Covered Tax Agreements. The toolkit is developed by the OECD Secretariat.
25-October-2018
English, PDF, 159kb
This opinion by the Conference of the Parties of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) seeks to clarify the interpretation and application of Article 35 of the MLI on the entry into effect of its provisions. It was approved by the Parties to the MLI under written procedure on 15 March 2021.
27-September-2018
English
Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.
26-September-2018
English, PDF, 1,106kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Japan, deposited with the instrument of ratification, approval, or acceptance.