Latest Documents


  • 14-November-2018

    English

    OECD releases guidance on Synthesised texts for providing clarity on the impact of the Multilateral Instrument

    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.

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  • 14-November-2018

    English

    Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures

    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.

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  • 23-October-2018

    English, PDF, 50kb

    MLI: Secretariat Note on Entry into effect under Article 35(1)(a)

    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.

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  • 27-September-2018

    English

    Australia, France, Japan and Slovak Republic deposit their instrument of ratification or acceptance for the Multilateral BEPS Convention

    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.

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  • 26-September-2018

    English, PDF, 1,106kb

    Definitive MLI Position for Japan

    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.

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  • 26-September-2018

    English, PDF, 1,482kb

    Definitive MLI Position for Australia

    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

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  • 26-September-2018

    English, PDF, 2,351kb

    Definitive MLI Position for France

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for France, deposited with the instrument of ratification, approval, or acceptance.

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  • 20-September-2018

    English, PDF, 1,319kb

    Definitive MLI Position for the Slovak Republic

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for the Slovak Republic, deposited with the instrument of ratification, approval, or acceptance.

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  • 18-September-2018

    English

    Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

    The multilateral instrument (MLI) will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. A second signing ceremony took place at the OECD on 24 January 2018.

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  • 18-September-2018

    English, PDF, 3,588kb

    MLI Position for Saudi Arabia

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Saudi Arabia

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