Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Instrument, or the MLI)
Official Texts and Explanatory Statement of Multilateral Convention
Design and Function of the Convention
The OECD Depositary
MLI Positions and policy considerations (of individual jurisdictions)
Matrix of Options and Reservations
Date of entry into force [Read] and Date of entry into effect [Read]
Examples showing the application of the following: [Read]
- Entry into Effect - withholding taxes under Articles 35(1), 35(2), 35(3), 35(4), and 35(5)
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All contracting jurisdictions
adopting the unmodified version
of the entry-into-effect provision
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From India's perspective
with Sweden adopting
modified version
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From Japan's perspective
with Sweden adopting
modified version
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From the UK's perspective
with Sweden adopting
modified version
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- Malta-Israel CTA
- Japan-Singapore CTA
- Japan-United Kingdom CTA
- Malta-Singapore CTA
- Malta-United Kingdom CTA
- India-Israel CTA
- Japan-Israel CTA
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- India-Japan CTA
- India-Iceland CTA
- India-Sweden CTA
- India-United Kingdom CTA
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- Japan-Iceland CTA
- Japan-India CTA
- Japan-Sweden CTA
- Japan-United Kingdom CTA
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- India-UK CTA
- Iceland-UK CTA
- Japan-UK CTA
- Sweden-United Kingdom CTA
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Entry into Effect under Article 35(5) - That applies to additional CTAs as a result of an extension of the list of CTAs pursuant to Article 29(5); see the legal texts [read];
Entry in to Effect under Article 35(6) - Reservation for early adoption of MAP article, as provided in Article 35(4) [read]
Entry into Effect under Articles 35(7)(a)(i), (ii), (iii), (iv), (v), and (vi); see the legal texts [read]
- Entry into Effect under Article 35(7)(a)(i) - Reservation that modifies the application of Articles 35(1) and 35(4);
- Entry into Effect under Article 35(7)(a)(ii) - Reservation that modifies the application of Article 35(5); and
- Entry into Effect under Articles 35(7)(a)(iii) and (iv) - Reservation that modifies the withdrawal of any reservations or the replacement of a reservation with a more limited reservation, previously made under Article 28(9)
- Entry into Effect under Articles 35(7)(a)(v) and (vi) - Reservation that modifies the application of the notification required under Article 29(6) resulting from either the withdrawal (replacement) of a reservation or an extension of the list of CTAs
Entry into Effect under Articles 35(7)(a)(vii), (viii), (ix), and (x) - Reservation that modifies the entry-into-effect provisions under Part VI - Arbitration (Articles 18 to 26) [read]
Concluding Comment [read]
