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.

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News - 21 December 2017 - Global

The Netherlands starts ratification procedure for the MLI

The Dutch government submitted the bill for ratification of the Multilateral Instrument (“MLI”) to parliament.
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MLI matching overview
News - 27 June 2017 - Global

MLI Matching Overview

What are the choices made by the Netherlands, Belgium, Luxembourg and Switzerland on the multilateral instrument (MLI) signing? Check our overview.
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Signing of MLI (multilateral instrument): BEPS measures speedily introduced
Article - 09 June 2017 - Switzerland

Signing of MLI (multilateral instrument)

The MLI modifies many existing bilateral tax treaties by speedily including anti-tax avoidance measures. The Benelux and Switzerland signed the MLI.
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News - 08 June 2017 - Global

Signing of multilateral instrument to implement BEPS measures

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (MLI) by 68 jurisdictions during a signing session...
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