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.

Tax dispute and litigation review
15 February 2019 - Global

Luxembourg Parliament adopts MLI ratification law

The Luxembourg Parliament adopted the law ratifying the OECD Multilateral Convention to implement tax treaty related measures to prevent BEPS.
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News - 13 February 2019 - Global

Dutch Lower House approves MLI

On 12 February 2019, the Lower House (Tweede Kamer) of Dutch Parliament approved the Multilateral Instrument (“MLI”) ratification bill.
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European Commission scrutinises competition issues in bank loan syndication
News - 24 July 2018 - Global

The Timing and Impact of the MLI

The MLI project of the OECD has reached an milestone; due to the entry into force of the MLI for the five frontrunner jurisdictions on 1 July 2018.
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new eu mandatory disclosure rules for intermediaries
News - 06 July 2018 - Luxembourg

Luxembourg starts ratification procedure for the MLI

On 3 July 2018 the Luxembourg government submitted the bill for ratification of the Multilateral Instrument (“MLI”) to parliament.
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