Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving

Partij

Zwitserland gewijzigd

• toegevoegd voorbehoud
  28-05-2026
  On 28 May 2026, 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 agreement: Argentina. Pursuant to Article 35(7)(b) of the Convention, Switzerland notified the other Contracting Jurisdiction on 28 May 2026. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf .

Partij

Montenegro gewijzigd

• toegevoegd voorbehoud
  06-05-2026
  Pursuant to Articles 28(6) and 29(3) of the Convention, Montenegro deposited a list of reservations and notifications which is also accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

• verwijderd voorbehoud
  12-11-2025
  At the time of signature, pursuant to Articles 28(6) and 29(3) of the Convention, Montenegro provided a list of expected reservations and notifications which is accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Spanje gewijzigd

• toegevoegd voorbehoud
  26-05-2026
  On 26 May 2026, 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 agreement: Argentina. Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdiction on behalf of Spain. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf .

Partij

Montenegro gewijzigd

• Ratificatie: 06-05-2026 (R)
• In werking: 01-09-2026

Partij

Indonesië gewijzigd

• toegevoegd voorbehoud
  12-01-2026
  A. Notification by Indonesia under Article 35(7)(a)(i) On 12 January 2026, 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 agreement: Mongolia. B. Notification by Indonesia under Article 35(7)(a)(ii) On 12 January 2026, 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 resulting from an extension pursuant to Article 29(5) of the Convention of the list of agreements notified under Article 2(1)(a)(ii): Czech Republic. Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdictions on behalf of Indonesia. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Partij

Finland gewijzigd

• toegevoegd voorbehoud
  11-12-2025
  [...] Finland notified the Depositary of the following technical corrections to its consolidated list of reservations and notifications regarding its agreement with Brazil: The notification under Article 16(6)(a), formerly reading as 10 FEDERATIVE REPUBLIC OF BRAZIL Article 26(1), first sentence should read as follows: 10 THE FEDERATIVE REPUBLIC OF BRAZIL Article 24(1), first sentence The notification under Article 16(6)(b)(ii), formerly reading as 10 FEDERATIVE REPUBLIC OF BRAZIL Article 26(1), second sentence should read as follows: 10 THE FEDERATIVE REPUBLIC OF BRAZIL Article 24(1), second sentence The corrected consolidated list of reservations and notifications made by Finland pursuant to Articles 28(5) and 29(1) of the Convention is now available at https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Partij

Georgië gewijzigd

• toegevoegd voorbehoud
  Datum onbekend
  a) Pursuant to Article 29(5) of the Convention, Georgia extends the list of agreements notified under Article 2(1)(a)(ii) of the Convention, b) Pursuant to Article 29(5) of the Convention, Georgia specifies the additional agreements falling within the scope of its reservation under Article 17(3) of the Convention, c) Pursuant to Article 29(5) of the Convention, Georgia makes additional notifications under Article 6(5) Article 6(6), Article 7(17) and Article 16(6) of the Convention. The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: https://www.oecd.org/content/dam/oecd/fr/topics/policy-sub-issues/im-beps/beps-instrument-multilateral-signataires-et-parties.pdf.

Partij

Brazilië gewijzigd

• Voorbehoud / verklaring: Ja

• toegevoegd voorbehoud
  Datum onbekend
  At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Brazil provided a provisional list of expected reservations and notifications which is accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Montenegro gewijzigd

• Ondertekening: 12-11-2025
• Voorbehoud / verklaring: Ja
• Bezwaren: Nee

• toegevoegd voorbehoud
  Datum onbekend
  At the time of signature, pursuant to Articles 28(6) and 29(3) of the Convention, Montenegro provided a list of expected reservations and notifications which is accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Oekraïne gewijzigd

• toegevoegd voorbehoud
  Datum onbekend
  a) Pursuant to Article 29(5) of the Convention, Ukraine extends the list of agreements notified under Article 2(1)(a)(ii) of the Convention, b) Ukraine notifies the date of entry into force of 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) and 29(6) of the Convention, Ukraine makes additional notifications under Articles 6(5), 7(17), 9(7), 12(5)(6), 13(7), 14(4) and 16(6) of the Convention. The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf.

Partij

Brazilië toegevoegd

• Ondertekening: 20-10-2025
• Voorbehoud / verklaring: Nee
• Bezwaren: Nee

Partij

Argentinië gewijzigd

• Voorbehoud / verklaring: Ja

• toegevoegd voorbehoud
  Datum onbekend
  Pursuant to Articles 28(5) and 29(1) of the Convention, Argentina deposited a list of reservations and notifications which is also accessible on the OECD website: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-signatories-and-parties.pdf

Partij

Argentinië gewijzigd

• Ratificatie: 29-09-2025 (R)
• In werking: 01-01-2026