Multilateral Instrument (MLI)
The multilateral instrument (MLI) implements the treaty related anti-tax avoidance measures of the BEPS project in bilateral tax treaties.
A highly innovative aspect of the BEPS project, the MLI allows for the relatively rapid inclusion in existing bilateral tax treaties of measures against treaty shopping, artificial avoidance of the PE status and hybrid mismatches, as well as improvements of the dispute resolution mechanism. The MLI covers 87 jurisdictions, including the Netherlands, Belgium, Luxembourg and Switzerland, and will have a substantial impact on more than 1,500 existing bilateral tax treaties.
Our team of experts closely monitors all developments related to the MLI.
Impact of the MLI on the Luxembourg-Singapore tax treaty
Belgium deposits the MLI ratification instrument
Overview: MLI choices made by the Netherlands, Belgium, Luxembourg and Switzerland
Dutch Parliament approves MLI ratification bill
MargrietLukkien
Partner Tax adviserMargriet Lukkien is a partner in Loyens & Loeff’s International Tax Services practice group.
T: +31 20 578 54 18 E: margriet.lukkien@loyensloeff.com
SanderTijl
Senior associate Tax adviserSander Tijl is a senior associate in our Corporate Tax Services practice.
T: +31 10 224 64 86 M: +31 6 20 17 31 80 E: sander.tijl@loyensloeff.com
DennisSchäfer
Senior associate Tax adviserDennis Schäfer is a tax adviser in our Investment Management group in our Amsterdam office. His work focusses on investment funds, both from a manager’s and investor’s perspective, real estate investments and international taxation.
T: +31 205 785 456 M: +31 6 12 47 60 89 E: dennis.schafer@loyensloeff.com
CharlotteKiès
Senior associate Tax adviserCharlotte Kiès, tax adviser, is a member of the international tax practice group.
T: +31 20 578 51 67 M: +31 6 51 88 31 32 E: charlotte.kies@loyensloeff.com