OECD Publishes MLI Matching Database In Beta Version

The OECD published its “MLI Matching Database” for tax treaties in beta in a preliminary (beta) version. The database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI Positions.

Background: MLI Tool

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Instrument" or "MLI") offers concrete solutions for governments to close the gaps in existing international tax rules by transposing results from the OECD/G20 BEPS Project into bilateral tax treaties worldwide. The MLI modifies the application of thousands of bilateral tax treaties concluded to eliminate double taxation. It also implements agreed minimum standards to counter treaty abuse and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies, the OECD informed.

MLI Signatories

On June 7, 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the MLI. A number of other jurisdictions have also expressed their intention to sign the MLI soon or are actively working towards signature.

Feedback for Beta Version

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) is a preliminary (beta) version that will be improved over time. The OECD welcomes comments and suggestions from the public on the development of improved versions of the MLI Matching Database.

Sources: OECD, OECD Signing Ceremony, MLI Signatories
 

We Provide Solutions - Let's Talk Business!

CFO's Journey From 'Staying Out Of Trouble' To Being 'Fully In Control'

TPA Global has developed a practical roadmap of 6 steps meant to guide CFOs in their Journey of rising above troubles to reach a situation of full control. These steps are presented in a series of short video clips (3-5 minutes):

Roadmap for CFO's

Webinars

Implementation of BEPS Action 13 - Argentina, Mexico and other countries of Central America
Tuesday, 12 December, 2017 | 5:00 PM - 6:00 PM (CET)
Tuesday, 11 January, 2017 | 5:00 PM - 6:00 PM (CET)

Copyright © 2017
Transfer Pricing Associates BV.
All rights reserved.
 

H.J.E. Wenckebachweg 210
1096 AS Amsterdam
T: +31 20 462 3530
E: info@tpa-global.com
I: www.tpa-global.com