Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Treaty data
| Treaty number | 013370 |
|---|---|
| Date of conclusion | 24-11-2016 |
| Place of conclusion | Parijs |
| Provisional application | |
| Entry into force | 01-07-2018 |
| Retroactive effect | |
| Termination | |
| Treaty Series | |
| Parliamentary paper | 34853-R2096 (external link) |
| Approval act | 2019, 113 |
| Consolidated text | 0006679 |
Kingdom of the Netherlands
| Koninkrijksdeel | Provisional application |
Entry into force | Retroactive effect | Termination |
|---|---|---|---|---|
| Netherlands (in Europe) | 01-07-2019 | |||
| Netherlands (Bonaire) | 01-07-2019 | |||
| Netherlands (Sint Eustatius) | 01-07-2019 | |||
| Netherlands (Saba) | 01-07-2019 | |||
| Aruba | ||||
| Curaçao | 01-07-2019 | |||
| Sint Maarten |
PartiesParties with a link have a reservation.
| Party | Signature | RatificationS=Signature without reservation or requirement of ratification R=Ratification, Acceptance, Approval or Notification A=Accession Su=Succession NK=Not Known | Entry into force | Renunciation | Termination |
|---|---|---|---|---|---|
| Albania | 28-05-2019 | 22-09-2020 (R) | 01-01-2021 | ||
| Algeria | 27-06-2024 | ||||
| Andorra | 07-06-2017 | 29-09-2021 (R) | 01-01-2022 | ||
| Antigua and Barbuda | 18-06-2025 | ||||
| Argentina | 07-06-2017 | 29-09-2025 (R) | 01-01-2026 | ||
| Armenia | 07-06-2017 | 25-09-2023 (R) | 01-01-2024 | ||
| Australia | 07-06-2017 | 26-09-2018 (R) | 01-01-2019 | ||
| Austria | 07-06-2017 | 22-09-2017 (R) | 01-07-2018 | ||
| Azerbaijan | 20-11-2023 | 24-09-2024 (R) | 01-01-2025 | ||
| Bahrain | 27-11-2020 | 23-02-2022 (R) | 01-06-2022 | ||
| Barbados | 24-01-2018 | 21-12-2020 (R) | 01-04-2021 | ||
| Belgium | 07-06-2017 | 26-06-2019 (R) | 01-10-2019 | ||
| Belize | 11-01-2019 | 07-04-2022 (R) | 01-08-2022 | ||
| Bosnia and Herzegovina | 30-10-2019 | 16-09-2020 (R) | 01-01-2021 | ||
| Brazil | 20-10-2025 | ||||
| Bulgaria | 07-06-2017 | 16-09-2022 (R) | 01-01-2023 | ||
| Burkina Faso | 07-06-2017 | 30-10-2020 (R) | 01-02-2021 | ||
| Cameroon | 11-07-2017 | 21-04-2022 (R) | 01-08-2022 | ||
| Canada | 07-06-2017 | 29-08-2019 (R) | 01-12-2019 | ||
| Chile | 07-06-2017 | 26-11-2020 (R) | 01-03-2021 | ||
| China | 07-06-2017 | 25-05-2022 (R) | 01-09-2022 | ||
| Colombia | 07-06-2017 | ||||
| Costa Rica | 07-06-2017 | 22-09-2020 (R) | 01-01-2021 | ||
| Côte d'Ivoire | 24-01-2018 | 25-09-2023 (R) | 01-01-2024 | ||
| Croatia | 07-06-2017 | 18-02-2021 (R) | 01-06-2021 | ||
| Cyprus | 07-06-2017 | 23-01-2020 (R) | 01-05-2020 | ||
| Czech Republic | 07-06-2017 | 13-05-2020 (R) | 01-09-2020 | ||
| Democratic Republic of the Congo | 19-09-2024 | ||||
| Denmark | 07-06-2017 | 30-09-2019 (R) | 01-01-2020 | ||
| Egypt | 07-06-2017 | 30-09-2020 (R) | 01-01-2021 | ||
| Estonia | 29-06-2018 | 15-01-2021 (R) | 01-05-2021 | ||
| Eswatini | 27-09-2023 | ||||
| Fiji | 07-06-2017 | ||||
| Finland | 07-06-2017 | 25-02-2019 (R) | 01-06-2019 | ||
| France | 07-06-2017 | 26-09-2018 (R) | 01-01-2019 | ||
| Gabon | 07-06-2017 | ||||
| Georgia | 07-06-2017 | 29-03-2019 (R) | 01-07-2019 | ||
| Germany | 07-06-2017 | 18-12-2020 (R) | 01-04-2021 | ||
| Greece | 07-06-2017 | 30-03-2021 (R) | 01-07-2021 | ||
| Hungary | 07-06-2017 | 25-03-2021 (R) | 01-07-2021 | ||
| Iceland | 07-06-2017 | 26-09-2019 (R) | 01-01-2020 | ||
| India | 07-06-2017 | 25-06-2019 (R) | 01-10-2019 | ||
| Indonesia | 07-06-2017 | 28-04-2020 (R) | 01-08-2020 | ||
| Ireland | 07-06-2017 | 29-01-2019 (R) | 01-05-2019 | ||
| Israel | 07-06-2017 | 13-09-2018 (R) | 01-01-2019 | ||
| Italy | 07-06-2017 | ||||
| Jamaica | 24-01-2018 | ||||
| Japan | 07-06-2017 | 26-09-2018 (R) | 01-01-2019 | ||
| Jordan | 19-12-2019 | 29-09-2020 (R) | 01-01-2021 | ||
| Kazakhstan | 25-06-2018 | 24-06-2020 (R) | 01-10-2020 | ||
| Kenya | 26-11-2019 | 08-01-2025 (R) | 01-05-2025 | ||
| Kuwait | 07-06-2017 | ||||
| Latvia | 07-06-2017 | 29-10-2019 (R) | 01-02-2020 | ||
| Lesotho | 09-02-2022 | 28-07-2022 (R) | 01-11-2022 | ||
| Liechtenstein | 07-06-2017 | 19-12-2019 (R) | 01-04-2020 | ||
| Lithuania | 07-06-2017 | 11-09-2018 (R) | 01-01-2019 | ||
| Luxembourg | 07-06-2017 | 09-04-2019 (R) | 01-08-2019 | ||
| Malaysia | 24-01-2018 | 18-02-2021 (R) | 01-06-2021 | ||
| Malta | 07-06-2017 | 18-12-2018 (R) | 01-04-2019 | ||
| Mauritius | 05-07-2017 | 18-10-2019 (R) | 01-02-2020 | ||
| Mexico | 07-06-2017 | 15-03-2023 (R) | 01-07-2023 | ||
| Monaco | 07-06-2017 | 10-01-2019 (R) | 01-05-2019 | ||
| Mongolia | 06-10-2022 | 30-09-2024 (R) | 01-01-2025 | ||
| Morocco | 25-06-2019 | ||||
| Namibia | 30-09-2021 | ||||
| Netherlands, the Kingdom of the | 07-06-2017 | 29-03-2019 (R) | 01-07-2019 | ||
| New Zealand | 07-06-2017 | 27-06-2018 (R) | 01-10-2018 | ||
| Nigeria | 17-08-2017 | ||||
| North Macedonia | 29-01-2020 | ||||
| Norway | 07-06-2017 | 17-07-2019 (R) | 01-11-2019 | ||
| Oman | 26-11-2019 | 07-07-2020 (R) | 01-11-2020 | ||
| Pakistan | 07-06-2017 | 18-12-2020 (R) | 01-04-2021 | ||
| Panama | 24-01-2018 | 05-11-2020 (R) | 01-03-2021 | ||
| Papua New Guinea | 23-01-2019 | 31-08-2023 (R) | 01-12-2023 | ||
| Peru | 27-06-2018 | 09-06-2025 (R) | 01-10-2025 | ||
| Poland | 07-06-2017 | 23-01-2018 (R) | 01-07-2018 | ||
| Portugal | 07-06-2017 | 28-02-2020 (R) | 01-06-2020 | ||
| Qatar | 04-12-2018 | 23-12-2019 (R) | 01-04-2020 | ||
| Republic of Korea, the | 07-06-2017 | 13-05-2020 (R) | 01-09-2020 | ||
| Romania | 07-06-2017 | 28-02-2022 (R) | 01-06-2022 | ||
| Russian Federation | 07-06-2017 | 18-06-2019 (R) | 01-10-2019 | ||
| San Marino | 07-06-2017 | 11-03-2020 (R) | 01-07-2020 | ||
| Saudi Arabia | 18-09-2018 | 23-01-2020 (R) | 01-05-2020 | ||
| Senegal | 07-06-2017 | 10-05-2022 (R) | 01-09-2022 | ||
| Serbia | 07-06-2017 | 05-06-2018 (R) | 01-10-2018 | ||
| Seychelles | 07-06-2017 | 14-12-2021 (R) | 01-04-2022 | ||
| Singapore | 07-06-2017 | 21-12-2018 (R) | 01-04-2019 | ||
| Slovakia | 07-06-2017 | 20-09-2018 (R) | 01-01-2019 | ||
| Slovenia | 07-06-2017 | 22-03-2018 (R) | 01-07-2018 | ||
| South Africa | 07-06-2017 | 30-09-2022 (R) | 01-01-2023 | ||
| Spain | 07-06-2017 | 28-09-2021 (R) | 01-01-2022 | ||
| Sweden | 07-06-2017 | 22-06-2018 (R) | 01-10-2018 | ||
| Switzerland | 07-06-2017 | 29-08-2019 (R) | 01-12-2019 | ||
| Thailand | 09-02-2022 | 31-03-2022 (R) | 01-07-2022 | ||
| Tunisia | 24-01-2018 | 24-07-2023 (R) | 01-11-2023 | ||
| Türkiye | 07-06-2017 | ||||
| Ukraine | 23-07-2018 | 08-08-2019 (R) | 01-12-2019 | ||
| United Arab Emirates | 27-06-2018 | 29-05-2019 (R) | 01-09-2019 | ||
| United Kingdom | 07-06-2017 | 29-06-2018 (R) | 01-10-2018 | ||
| Uruguay | 07-06-2017 | 06-02-2020 (R) | 01-06-2020 | ||
| Vietnam | 09-02-2022 | 23-05-2023 (R) | 01-09-2023 |
Extensions
China
| Extended to | Entry into force | Termination |
|---|---|---|
| Hong Kong SAR | 01-09-2022 |
United Kingdom
| Extended to | Entry into force | Termination |
|---|---|---|
| Guernsey | 01-06-2019 | |
| Jersey | 01-07-2018 | |
| Man, Isle of | 01-07-2018 |