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.

News - 05 August 2019 - Global

Impact of the MLI on the Luxembourg-Singapore tax treaty

The Multilateral Instrument (MLI) effectively entered into force for the Luxembourg-Singapore tax treaty (Treaty) on 1 August 2019. The MLI will broadly modify...
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Reform of Belgian Data Protection Authority still not put into practice
News - 02 July 2019 - Global

Belgium deposits the MLI ratification instrument

On 26 June 2019, Belgium deposited its Multilateral Instrument (“MLI”) ratification instrument with the OECD. In addition to the deposit of the MLI instrument...
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News - 04 April 2019 - Global

Overview: MLI choices made by the Netherlands, Belgium, Luxembourg and Switzerland

On 7 June 2017, the multilateral instrument (MLI) was signed covering 68 jurisdictions. In the meantime several other jurisdictions have signed the MLI raising...
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