We are constantly updating the IBFD Tax Research Platform to ensure that it is not only the most comprehensive collection of international tax information but also easy to use, so you can quickly and easily find what you need. See the following extensive enhancements that have been introduced in the coverage of the Multilateral Instrument (MLI) on the Tax Research Platform:
Treaty Document Enhancements
Specific information and deep links at treaty article level
In treaties affected by the MLI, specific information regarding the treaty partners’ positions has been added to every treaty article on which the MLI has an impact. Deep links guide you directly to the affected provisions, as well as related articles in the treaty partners’ MLI Reservations and Notifications, and the relevant MLI article(s) and paragraph(s). This allows you to ascertain at a glance whether or not a treaty article will be affected by the MLI.
Side-by-side view of the treaty partners’ MLI Reservations and Notifications
Direct links allowing you to easily compare the Reservations and Notifications of the contracting jurisdictions have been added to the MLI information section of those treaties for which the MLI has entered into force.
MLI Reservations and Notifications document enhancements
Further useful information in the Article 2 overview of Covered Tax Agreements
A new column, “Covered Agreement (Listed by both Treaty Partners)”, has been added to indicate whether or not both treaty partners have listed a treaty, so you can instantly determine if that treaty is covered by the MLI.
Furthermore, the entries in the column “Other Contracting Jurisdiction” are now linked to these jurisdictions’ MLI Reservations and Notifications.
Country Compare toolbar button
Each MLI Reservation and Notification now contains a Country Compare toolbar button, to enable you to quickly compare, side by side, the Reservations and Notifications of two countries that have signed the MLI.