Treaty

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
Andorra 07-06-2017 29-09-2021 (R) 01-01-2022
Argentina 07-06-2017
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
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
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
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
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
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
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
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