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
4-December-2018
English
Today, Qatar signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 85th jurisdiction to join the Convention, which now covers nearly 1,500 bilateral tax treaties.
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
This new guidance presents a clear overview of the modifications to tax treaties resulting from the Multilateral BEPS Convention which entered into force on 1 July 2018. A Secretariat note, also released today, clarifies the entry into effect rules for tax treaties of jurisdictions that deposited their ratification instruments last September.
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.
23-October-2018
English, PDF, 50kb
Note prepared with the assistance of the OECD Directorate for Legal Affairs, which seeks to clarify the interpretation and application of Article 35 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) on the entry into effect of the provisions of the MLI.
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.
26-September-2018
English, PDF, 1,482kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Australia, deposited with the instrument of ratification, approval, or acceptance