General information
- Entry into force: 01-07-2018
Kingdom part
Netherlands (in Europe)
- Entry into force: 01-07-2019
Netherlands (Bonaire)
- Entry into force: 01-07-2019
Netherlands (Sint Eustatius)
- Entry into force: 01-07-2019
Netherlands (Saba)
- Entry into force: 01-07-2019
Curaçao
- Entry into force: 01-07-2019
Party
Albania
Andorra
Argentina
Armenia
Colombia
Côte d'Ivoire
Fiji
Gabon
Italy
Jamaica
Kuwait
Mexico
Nigeria
Papua New Guinea
Peru
South Africa
Tunisia
Australia
Austria
Bahrain
Barbados
Belgium
- Signature: 07-06-2017
- Ratification: 26-06-2019 (R)
- Entry into force: 01-10-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
26-06-2019
Pursuant to Articles 28(6) and Article 29(3) of the Convention, Belgium deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
25-11-2021
Pursuant to paragraphs 1(b) and (5)(b) of Article 35 of the Convention, the Kingdom
of Belgium notifies that it intends to apply a shorter period with respect to the
following agreement: the Convention between the Kingdom of the Netherlands and the
Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income and on capital: one calendar month and six
days.
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.
Belize
Bosnia and Herzegovina
Bulgaria
Burkina Faso
Cameroon
Canada
Chile
China
- Signature: 07-06-2017
- Ratification: 25-05-2022 (R)
- Entry into force: 01-09-2022
- Objections: Yes
- Reservations / Declarations: No
- Hong Kong SAR
Entry into force: 01-09-2022
-
reservation
25-05-2022
Pursuant to Articles 28(5) and 29(1) of the Convention, China deposited a list of
reservations and notifications. Pursuant to Articles 28(4), 28(5), 29(1) and 29(2),
China deposited a separate list of reservations in respect of Hong Kong (China). Both
lists are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Egypt
Estonia
- Signature: 29-06-2018
- Ratification: 15-01-2021 (R)
- Entry into force: 01-05-2021
- Objections: Yes
- Reservations / Declarations: No
-
reservation
01-06-2022
On 1 June 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the
Convention, Estonia 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: Belgium, Georgia, India, Isle of Man, Lithuania, Norway and
Spain.
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.
reservation
25-11-2021
On 25 November 2021, as a Party to the Convention and pursuant to Article 35(7)(b)
of the Convention, Estonia 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: Austria, Cyprus, Finland, Latvia, Poland, Slovakia and
Ukraine.
The provisions of the Convention will enter into effect for the listed agreements
in accordance with Article 35(1) as modified by Article 35(7)(a).
Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the
other Contracting Jurisdictions on behalf of Estonia and upon its request.
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.
reservation
15-01-2021
Pursuant to Articles 28(6) and 29(3) of the Convention, Estonia 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.
Finland
France
- Signature: 07-06-2017
- Ratification: 26-09-2018 (R)
- Entry into force: 01-01-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
22-09-2020
a) Pursuant to Article 29(5) of the Convention, France extends the list of
agreements notified under Article 2(1)(a)(ii); and
b) Pursuant to Articles 29(5) and 29(6) of the Convention, France makes additional
notifications under Articles 6(5), 6(6), 7(17), 8(4), 9(7), 12(5), 12(6), 13(7),
16(6) and 17(4).
The Consolidated MLI Position reflecting the updated list of reservations and notifications
is also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
26-09-2018
Pursuant to Articles 28(6) and Article 29(3) of the Convention, France deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Georgia
Germany
Greece
Hungary
Iceland
- Signature: 07-06-2017
- Ratification: 26-09-2019 (R)
- Entry into force: 01-01-2020
- Objections: Yes
- Reservations / Declarations: No
-
reservation
14-12-2021
a) Pursuant to Article 29(5) of the Convention, Iceland extends the list of
agreements notified under Article 2(1)(a)(ii) of the Convention,
b) Pursuant to Article 29(5) of the Convention, Iceland specifies that the additional
agreement notified is falling within the scope of its reservation under Article 17(3)
of the Convention,
c) Pursuant to Articles 29(5) and 29(6) of the Convention, Iceland makes additional
notifications under Articles 6(5) and 16(6) of the Convention,
The Consolidated MLI Position of Iceland reflecting its updated list of reservations
and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
26-09-2019
Pursuant to Articles 28(6) and Article 29(3) of the Convention, Iceland deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
India
Indonesia
- Signature: 07-06-2017
- Ratification: 28-04-2020 (R)
- Entry into force: 01-08-2020
- Objections: Yes
- Reservations / Declarations: No
-
reservation
21-10-2021
On 21 October 2021, 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: Malaysia, Croatia, Egypt, Hungary and Pakistan.
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.
reservation
26-11-2020
On 26 November 2020, 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: Australia, Canada, France, India, Japan, Luxembourg,
Netherlands, New Zealand, Singapore, Republic of Korea, United Kingdom, United Arab
Emirates, Belgium, Finland, Poland, Qatar, Slovak Republic, Denmark, Portugal, Russia,
Serbia and Sweden.
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.
reservation
28-04-2020
Pursuant to Articles 28(5) and 29(1) of the Convention, Indonesia deposited its list
of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Ireland
Israel
Japan
- Signature: 07-06-2017
- Ratification: 26-09-2018 (R)
- Entry into force: 01-01-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
21-04-2022
a) Pursuant to Article 29(5) of the Convention, Japan extends the list of
agreements notified under Article 2(1)(a)(ii) of the Convention; and
b) Pursuant to Article 29(5) of the Convention, Japan makes additional notifications
under Articles 4(4), 6(5), 6(6), 12(5), 12(6), 13(7), 16(6)(a), 16(6)(b)(ii), 16(6)(c)(ii)
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.
reservation
14-02-2020
On 14 February 2020, as a Party to the Convention, Japan notified the Depositary of
the following:
a) Pursuant to Article 29(5) of the Convention, Japan extends the list of agreements
notified under Article 2(1)(a)(ii); and
b) Pursuant to Article 29(5) of the Convention, Japan makes additional notifications
under Articles 4(4), 6(5), 6(6), 7(17)(a), 9(7), 12(5), 12(6), 13(7), 16(6)(a), 16(6)(b)(ii)
and 17(4)
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.
reservation
22-07-2020
Pursuant to Article 29(5) of the Convention, Japan extends the list of agreements
notified under Article 2(1)(a)(ii) and pursuant to Article 29(5) of the Convention,
Japan makes additional notifications under Articles 4(4), 6(5), 6(6), 7(17)(a), 9(7),
12(5), 12(6), 13(7), 16(6)(a), 16(6)(b)(ii) and 17(4). 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.
reservation
20-09-2018
Pursuant to Articles 28(5) and Article 29(1) of the Convention, Japan deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Jordan
Kazakhstan
- Signature: 25-06-2018
- Ratification: 24-06-2020 (R)
- Entry into force: 01-10-2020
- Objections: Yes
- Reservations / Declarations: No
-
reservation
26-11-2020
Pursuant to Article 29(6) of the Convention, Kazakhstan makes additional notifications
under Articles 6(5), 7(17)(a), 9(7), 14(4), 16(6)(a) and 17(4) of the Convention.
The Consolidated MLI Position reflecting the updated list of notifications is accessible
on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
24-06-2020
Pursuant to Articles 28(5) and 29(1) of the Convention, Kazakhstan deposited its list
of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kenya
Latvia
- Signature: 07-06-2017
- Ratification: 29-10-2019 (R)
- Entry into force: 01-02-2020
- Objections: Yes
- Reservations / Declarations: No
-
reservation
20-04-2021
a) Pursuant to Article 29(5) of the Convention, Latvia extends the list of agreements
notified under Article 2(1)(a)(ii) of the Convention,
b) Latvia notifies the date of entry into force of an amending instrument included
in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention,
c) Pursuant to Articles 29(5) of the Convention, Latvia makes an additional notification
under Article 16(6)(b)(ii) of the Convention.
d) Pursuant to Article 29(5) of the Convention, Latvia specifies the additional
agreement falling within the scope of its reservation under Article 17(3)(a) 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.
reservation
29-10-2019
Pursuant to Articles 28(5) and Article 29(1) of the Convention, Latvia deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Lesotho
Liechtenstein
Lithuania
Luxembourg
Malaysia
Malta
Mauritius
Monaco
Morocco
Namibia
- Signature: 30-09-2021
- Objections: Yes
- Reservations / Declarations: No
-
reservation
30-09-2021
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention,
Namibia 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.
Netherlands, the Kingdom of the
- Signature: 07-06-2017
- Ratification: 29-03-2019 (R)
- Entry into force: 01-07-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
25-11-2021
a) Pursuant to Article 29(5) of the Convention, the Netherlands extends the list of
agreements notified under Article 2(1)(a)(ii) of the Convention,
b) Pursuant to Article 29(5) of the Convention, the Netherlands specifies the additional
agreement falling within the scope of its reservation under Article 14(3) of the Convention,
c) Pursuant to Article 29(5) of the Convention, the Netherlands makes additional notifications
under Articles 3(6), 4(4), 5(10), 6(5) and (6), 8(4), 13(7), 16(6), and 17(4) of the
Convention,
d) Pursuant to Article 35(5)(b) of the Convention, the Netherlands notifies that it
intends to apply a shorter period with respect to the following agreement: the Convention
between the Kingdom of the Netherlands and the Kingdom of Belgium for the avoidance
of double taxation and the prevention of fiscal evasion with respect to taxes on income
and on capital: one calendar month and six days.
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.
reservation
29-03-2019
Pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention, Curaçao deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
reservation
29-03-2019
Pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention, The Netherlands
deposited its list of reservations and notifications which is accessible on the OECD
website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
New Zealand
- Signature: 07-06-2017
- Ratification: 27-06-2018 (R)
- Entry into force: 01-10-2018
- Objections: Yes
- Reservations / Declarations: No
-
reservation
27-06-2018
Pursuant to Articles 28(5) and 29(1) of the Convention, New Zealand deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
New Zealand declared that its ratification shall not extend to Tokelau unless and
until a declaration to this effect is lodged by the Government of New Zealand with
the Depositary.
North Macedonia
Norway
Oman
Pakistan
Panama
Poland
Portugal
Qatar
- Signature: 04-12-2018
- Ratification: 23-12-2019 (R)
- Entry into force: 01-04-2020
- Objections: Yes
- Reservations / Declarations: No
-
reservation
25-11-2021
a) Pursuant to Article 29(5) of the Convention, the State of Qatar extends the list
of agreements notified under Article 2(1)(a)(ii) of the Convention,
b) Pursuant to Article 29(5) of the Convention, the State of Qatar makes additional
notifications under Articles 6(5)(6) and 16(6) of the Convention,
Qatar also notified corrections to the list of reservations and notifications deposited
upon the deposit of its instrument of ratification of the Convention on 23 December
2019.
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.
reservation
23-12-2019
Pursuant to Articles 28(6) and Article 29(3) of the Convention, Qatar deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Republic of Korea, the
Romania
Russian Federation
- Signature: 07-06-2017
- Ratification: 18-06-2019 (R)
- Entry into force: 01-10-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
21-10-2021
On 21 October 2021, 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: Albania, Chile, Croatia, Egypt, Greece,
Hungary, and Malaysia.
On 21 October 2021, as a Party to the Convention and pursuant to Article 35(7)(b)
of the Convention, the Russian Federation also 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 their agreement: Kazakhstan.
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.
reservation
26-11-2020
On 26 November 2020, 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: Cyprus, Czech Republic, Indonesia, Kazakhstan,
Korea, Portugal and Saudi Arabia.
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.
reservation
30-04-2020
Pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified in
relation to Article 35(7)(a)(i) of the Convention 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:
Australia, Austria, Belgium (old), Canada, Denmark, Finland, France, Iceland, India,
Ireland, Israel, Latvia, Lithuania, Luxembourg, Malta, Netherlands, New Zealand, Norway,
Poland, Qatar, Serbia, Singapore, Slovak Republic, Slovenia, Ukraine, United Arab
Emirates, United Kingdom.
The provisions of the Convention will enter into effect for the listed agreements
in accordance with the provisions of Article 35(1) as modified by Article 35(7)(a).
Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the
other Contracting Jurisdictions on behalf of the Russian Federation and upon its request.
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.
reservation
25-06-2019
Pursuant to Articles 28(5) and Article 29(1) of the Convention, the Russian Federation
deposited its list of reservations and notifications which is accessible on the OECD
website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
San Marino
Saudi Arabia
Senegal
Serbia
Seychelles
Singapore
Slovakia
Slovenia
Spain
- Signature: 07-06-2017
- Ratification: 28-09-2021 (R)
- Entry into force: 01-01-2022
- Objections: Yes
- Reservations / Declarations: No
-
reservation
07-06-2017
In the event that the present Convention were to be extended to the British Overseas
Territory of Gibraltar or to be signed by its authorities, Spain wishes to make the
following declaration:
1. Gibraltar is a non‐autonomous territory for the international relations of which
the United Kingdom is responsible and which is subject to a decolonization process
in accordance with the relevant decisions and resolutions of the General Assembly
of the United Nations.
2. The authorities of Gibraltar are of a local nature and exercise exclusively internal
competences which have their origin and their foundation in the distribution and attribution
of competences performed by the United Kingdom, in compliance with its internal legislation,
in its capacity as sovereign State on which the mentioned non‐autonomous territory
depends.
3. As a result, should the Gibraltarian authorities participate in the application
of this Agreement it will be understood as effected exclusively within the scope of
the internal competences of Gibraltar, and it cannot be considered to produce any
change whatsoever in relation with what was established in the two preceding paragraphs.
4. The procedure established by the Regime relating to Gibraltar authorities in the
context of certain international treaties agreed upon by Spain and the United Kingdom
on 19 December 2007 (together with the “Agreed arrangements relating to Gibraltar
authorities in the context of the European Union and European Community instruments
and related Treaties of 19th April 2000”) is applicable to this Convention.
5. The application to Gibraltar of the present Convention cannot be interpreted as
recognition of any rights or situations involving matters not included in Article
10 of the Treaty of Utrecht of 13 July 1713, signed by the crowns of Spain and Great
Britain.
reservation
01-06-2022
On 1 June 2022, 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: Albania, Germany, Andorra, Saudi Arabia, Australia, Austria,
Barbados, Belgium, Bosnia and Herzegovina, Canada, Qatar, Czech Republic, Chile, Cyprus,
Korea, Costa Rica, Croatia, Egypt, United Arab Emirates, Slovak Republic, Slovenia,
Estonia, Finland, France, Georgia, Greece, Hungary, Indonesia, Ireland, Iceland, Israel,
Kazakhstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, New Zealand, Oman, Pakistan,
Panama, Poland, Portugal, United Kingdom, Russia, Serbia, Singapore, Uruguay, India
and Romania.
On 1 June 2022, as a Party to the Convention and pursuant to Article 35(7)(b) and
36 of the Convention, Spain notified the confirmation of the completion of its internal
procedures for the entry into effect of the provisions of Part VI of the Convention
(Arbitration) with respect to the following agreements: Germany, Andorra, Australia,
Austria, Barbados, Belgium, Canada, Slovenia, Finland, France, Greece, Hungary, Ireland,
Luxembourg, Malta, New Zealand, Portugal, United Kingdom and Singapore.
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.
Note by Turkey
The information in this document with reference to "Cyprus" relates to the southern
part of the Island. There is no single authority representing both Turkish and Greek
Cypriot people on the Island. Turkey recognises the Turkish Republic of Nothern Cyprus
(TRNC). Until a lasting and equitable solution is found within the context of the
United Nations, Turkey shall preserve its position concerning the "Cyprus issue".
Note by all the European Union Member States of the OECD and the European Union
The Republic of Cyprus is recognised by all members of the United Nations with the
exception of Turkey. The information in this document relates to the area under the
effective control of the Government of the Republic of Cyprus.
reservation
28-09-2021
Pursuant to Articles 28(5) and 29(1) of the Convention, Spain 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.
Sweden
Switzerland
- Signature: 07-06-2017
- Ratification: 29-08-2019 (R)
- Entry into force: 01-12-2019
- Objections: Yes
- Reservations / Declarations: No
-
reservation
18-12-2020
On 18 December 2020, as a Party to the Convention and pursuant to Article 35(7)(b)
of the Convention, Switzerland 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: Lithuania and the Czech Republic.
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.
reservation
27-05-2020
Pursuant to Article 35(7)(b) of the Convention, Switzerland notified in relation to
Article 35(7)(a)(i) of the Convention 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: Luxembourg.
The provisions of the Convention will enter into effect for the listed agreement in
accordance with the provisions of Article 35(1) as modified by Article 35(7)(a).
Pursuant to Article 35(7)(b) of the Convention, Switzerland notifies the other Contracting
Jurisdiction.
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.
reservation
29-08-2019
Pursuant to Articles 28(6) and Article 29(3) of the Convention, Switzerland deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Thailand
Türkiye
- Signature: 07-06-2017
- Objections: Yes
- Reservations / Declarations: No
-
reservation
07-06-2017
The Republic of Turkey declares that it will implement the provisions of Multilateral
Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
Shifting-MLI only to the States Parties with which it has diplomatic relations.
Turkey's signature of this Convention should in no way be construed as the recognition
of the so-called "Republic of Cyprus" by Turkey, nor should it imply any obligation
on the part of Turkey to enter into any dealing with the so-called Republic of Cyprus
within the framework of the said Convention.
Ukraine
United Arab Emirates
United Kingdom
- Signature: 07-06-2017
- Ratification: 29-06-2018 (R)
- Entry into force: 01-10-2018
- Objections: Yes
- Reservations / Declarations: No
- Guernsey
Entry into force: 01-06-2019Jersey
Entry into force: 01-07-2018Man, Isle of
Entry into force: 01-07-2018
-
reservation
29-06-2018
Pursuant to Articles 28(5) and 29(1) of the Convention, the United Kingdom deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
12-02-2019
Pursuant to Articles 28(5) and Article 29(1) of the Convention, Guernsey deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
15-12-2017
Pursuant to Articles 28(5) and Article 29(1) of the Convention, Jersey deposited its
list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
reservation
25-10-2017
Pursuant to Articles 28(5) and Article 29(1) of the Convention, the Isle of Man deposited
its list of reservations and notifications which is accessible on the OECD website:
http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Uruguay
Vietnam
- Signature: 09-02-2022
- Objections: Yes
- Reservations / Declarations: No
-
reservation
09-02-2022
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention,
Viet Nam 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.
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