The MLI is a legal instrument designed to prevent base erosion and profit shifting (BEPS) by multinational enterprises. It allows jurisdictions to transpose results from the OECD/G20 BEPS Project, including minimum standards to implement in tax treaties to prevent treaty abuse and "treaty shopping", into their existing networks of bilateral tax treaties in a quick and efficient manner. The text of the MLI, the explanatory statement and background information are available here, along with the list of the 71 jurisdictions participating in the MLI and the position of each signatory under the MLI.

The CRS MCAA is a multilateral competent authority agreement, based on Article 6 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which aims to implement the automatic exchange of financial account information pursuant to the OECD/G20 Common Reporting Standard (CRS) and to deliver the automatic exchange of CRS information between 101 jurisdictions by 2018. The text of the CRS MCAA, background information and the list of the 94 signatories can be found here.

Tunde Fowler, Executive Chairman, Federal Inland Revenue Service of Nigeria, and Ben Dickinson, Head of Global Relations & Development Division of the OECD, during the signing ceremony, OECD Headquarters, Paris, 17 August 2017.