Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

Party

Spain modified

• added reservation
  31-05-2024
  On 31 May 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Armenia. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

China modified

• added reservation
  22-02-2024
  On 22 February 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the People’s Republic of China on behalf of Hong Kong (China) notified the confirmation of the completion of internal procedures for the entry into effect of the provisions of the Convention with respect to Hong Kong (China)’s following agreements: Mexico and Vietnam. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Russian Federation modified

• added reservation
  09-02-2024
  On 17 January 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Armenia, Hong Kong, Mexico, Romania and Viet Nam. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Romania modified

• added reservation
  11-01-2024
  On 11 January 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Armenia. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Malaysia modified

• added reservation
  28-11-2023
  Pursuant to Article 35(5)(b) of the Convention and as a Party to the Convention, Malaysia notified that it intends to apply a shorter period of thirty days with respect to its agreement with Poland.

Poland modified

• added reservation
  28-11-2023
  Pursuant to Article 35(5)(b) of the Convention and as a Party to the Convention, Poland notified that it intends to apply a shorter period of thirty days with respect to its agreement with Malaysia.

Party

Armenia modified

• Ratification: 25-09-2023 (R)
• Entry into force: 01-01-2024

Côte d'Ivoire modified

• Ratification: 25-09-2023 (R)
• Entry into force: 01-01-2024

Party

Azerbaijan modified

• Signature: 20-11-2023
• Reservations / Declarations: Yes
• Objections: No

• added reservation
  20-11-2023
  At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Azerbaijan provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Indonesia modified

• added reservation
  27-11-2023
  On 27 November 2023, as a Party to the Convention, Indonesia notified the Depositary of the following: a) Pursuant to Article 29(5) of the Convention, Indonesia extends the list of agreements notified under Article 2(1)(a)(ii) of the Convention, b) Pursuant to Articles 29(5) and 29(6) of the Convention, Indonesia makes additional notifications under Articles 4(4), 6(5), 7(17), 8(4), 9(7), 11(4), 12(5)(6), 13(7), 16(6) and 17(4) of the Convention. The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

  added reservation
  27-11-2023
  On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Vietnam, South Africa, Bulgaria and Mexico. On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the withdrawal of a reservation made by the following Party with respect to their agreement: Finland. On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the additional notification made by the following Party with respect to their agreement: Finland. The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Romania modified

• added reservation
  10-11-2023
  On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Tunisia. The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Spain modified

• added reservation
  10-11-2023
  On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Mexico, Tunisia and Vietnam. On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the withdrawal of a reservation made by the following Party with respect to its agreement: Finland. On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the additional notifications made by the following Party with respect to its agreement. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Armenia modified

• Reservations / Declarations: Yes

• added reservation
  25-09-2023
  Pursuant to Articles 28(6) and 29(3)of the Convention, Armenia deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Côte d'Ivoire modified

• Reservations / Declarations: Yes

• added reservation
  25-09-2023
  Pursuant to Articles 28(6) and 29(3)of the Convention, Côte d’Ivoire deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Eswatini modified

• Signature: 27-09-2023
• Reservations / Declarations: Yes
• Objections: No

• added reservation
  27-09-2023
  At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Eswatini provided a list of expected reservations and notifications which is also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Serbia modified

• added reservation
  27-09-2023
  Serbia notifies the date of entry into force of the agreements with Indonesia and Morocco included in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention, The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Papua New Guinea modified

• Ratification: 31-08-2023 (R)
• Entry into force: 01-12-2023
• Reservations / Declarations: Yes

• added reservation
  31-08-2023
  Pursuant to Articles 28(5) and 29(1) of the Convention, Papua New Guinea deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Romania modified

• added reservation
  05-09-2023
  On 5 September 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Vietnam. Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdiction on behalf of Romania. The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Party

Austria modified

• added reservation
  28-08-2023
  On 28 August 2023, as a Party to the Convention, Austria notified the Depositary of the following: a) Pursuant to Article 29(5) of the Convention, Austria extends the list of agreements notified under Article 2(1)(a)(ii) of the Convention, b) Austria notifies the date of entry into force of an agreement and amending instruments included in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention, c) Pursuant to Article 29(5) of the Convention Austria specifies the additional agreements falling within the scope of its reservation under Article 26(4) of the Convention, d) Pursuant to Articles 29(5) and 29(6) of the Convention Austria makes additional notifications under Articles 5(10), 6(5), 13(7), 16(6) and 17(4) of the Convention. The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.