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Easily Identify the Treaties Impacted by the Multilateral Instrument (MLI)Oct-30-2017

After the monumental signing ceremony in June of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument” or “MLI”), more than 2,500 tax treaties will be impacted. To initiate an amendment of a treaty by the MLI, both parties must list it in their Reservations and Notifications as a Covered Tax Agreement.

 

On the Tax Research Platform, you can now easily identify the treaties impacted by the MLI. Income tax treaties between MLI signatories now include an editorial note to indicate whether either or both of the treaty partners have listed the treaty under their Covered Tax Agreements.
 
In the example below, both Germany and the Netherlands have listed the treaty under their Covered Tax Agreements.
 
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In the next example, only one partner has listed the treaty under their Covered Tax Agreements:
 
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