Base erosion and profit shifting

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS



On 7 June 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Instrument" or "MLI").  Signatories include jurisdictions from all continents and all levels of development. A number of jurisdictions have also expressed their intention to sign the MLI as soon as possible and other jurisdictions are also actively working towards signature.


The MLI offers concrete solutions for governments to close the gaps in existing international tax rules by transposing results from the OECD/G20 BEPS Project into bilateral tax treaties worldwide. The MLI modifies the application of thousands of bilateral tax treaties concluded to eliminate double taxation. It also implements agreed minimum standards to counter treaty abuse and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies. 

The MLI is still open for additional Signatories. Jurisdictions interested in signing the MLI are invited to contact the OECD Secretariat.


Key documents


The text of the Multilateral Instrument (MLI) and its Explanatory Statement were developed through a negotiation involving more than 100 countries and jurisdictions and adopted on 24 November 2016, under a mandate delivered by G20 Finance Ministers and Central Bank Governors at their February 2015 meeting. The MLI and its Explanatory Statement were adopted in two equally authentic languages, English and French.

Download the text of the MLI (PDF) 

Download the Explanatory Statement (PDF)


Members of the ad hoc Group have prepared translations of the MLI in Chinese, Dutch, German, Italian and Spanish. The OECD Secretariat has prepared a translation of the MLI in Arabic.

Other MLI translations, including translations in Greek, Swedish, and Russian, are being prepared by members of the ad hoc Group and will be made available shortly and further MLI translations are expected by year end.

The translations of the MLI in other languages are provided only for information purposes. Only the signed English and French MLI are the authentic MLI texts applicable.

Language Translations
Arabic  الاتفاقية المتعددة الأطراف لتنفيذ التدابير الضريبية المتعلقة بالمعاهدة لمنع التآكل الأساسي وتحويل الأرباح

实施税收协定相关措施以防止税基侵蚀和利润转移的 多边公约(中文译本)


[BE:Multilaterale Overeenkomst/NL:Multilateraal Verdrag] Ter Implementatie Van Aan Belastingverdragen Gerelateerde Maatregelen Ter Voorkoming Van Grondslaguitholling En Winstverschuiving


Mehrseitiges Übereinkommen zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung

Italian Convenzione multilaterale per l’attuazione di misure relative alle convenzioni fiscali finalizzate a prevenire l’erosione della base imponibile e lo spostamento dei profitti
Spanish Convencion multilateral para aplicar las medidas relacionadas con los tratados fiscales para prevenir la erosion de las bases imponibles y el traslado de beneficios



A Q&A webinar session with OECD experts to discuss the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS took place on Friday 9 June 2017. 




Signing Ceremony for Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Further information


Related Documents