Base erosion and profit shifting

Indonesia deposits its instrument of ratification for the Multilateral BEPS Convention


28/04/2020 - Today, Indonesia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) with the OECD's Secretary-General, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. For Indonesia, the MLI will enter into force on 1 August 2020.

With 94 jurisdictions currently covered by the MLI, today’s ratification by Indonesia now brings to 45 the number of jurisdictions which have ratified, accepted or approved it.


The text of the Multilateral Convention, the explanatory statement, background information, database, and positions of each signatory are available at



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