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 currently covers 94 jurisdictions, including the Netherlands, Belgium, Luxembourg and Switzerland. As from 1 January 2020 the MLI affects multiple Covered Tax Agreements and its scope of application is expanding rapidly. It 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.

MLI Quick Scan: find out how MLI will impact your business

Our MLI Quick Scan will provide you with a complete report on the impact the MLI will have on your business. It serves as the ideal basis to select those issues that really matter and allows you to really focus on your business needs. Please contact us for more information.

Contact our experts

MLI overview with regard to the Netherlands, Belgium, Luxembourg and Switzerland

As from 1 January 2020, the MLI starts to modify a large number of existing bilateral tax treaties with anti-tax avoidance measures developed in the OECD BEPS project. The impact of these bilateral choices on a specific tax treaty will also depend on the choices made by the other treaty jurisdiction of that specific tax treaty.

Overview: MLI choices made by the Netherlands, Belgium, Luxembourg and Switzerland
Loyens & Loeff in Legal 500 rankings 2019
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.
read more
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.
read more
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.
read more
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...
read more
  1. previous
  2. 1
  3. 2
  4. 3
  5. 4
  6. next page