This article assesses the possible benefits and implications of Indonesia’s participation in the Base Erosion Profit Shifting (BEPS) Action Plan 15 (Multilateral Instrument on Tax Treaties/MLI) and its implications to Indonesia’s current tax treaties network. The authors hold the opinion that Indonesia’s position on the MLI is considered quite extensive when compared to other countries, which may be beneficial in terms of tackling BEPS issues. However, it is necessary to make some changes in domestic regulation to optimize the MLI implementation.