29/06/2023 – A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.

 

First published in 2017, the BEPS MLI Matching Database is a key tool for stakeholders in the implementation and application of the BEPS MLI. It presents detailed up-to-date information on the application of the BEPS MLI to tax treaties. In particular, the database presents the "matching results" under the BEPS MLI in respect of each covered tax treaty.

 

The updated database includes significant improvements that will enhance user experience and provide additional features to support the implementation and application of the BEPS MLI. One of the key updates is the inclusion of historical data, which allows users to view the application of the BEPS MLI at specific points in time. The upgrade also offers a more intuitive interface that makes it easier for users to search for and access information.

 

The BEPS MLI entered into force on 1 July 2018. To date, 100 jurisdictions have joined the BEPS MLI, out of which 81 jurisdictions have ratified, accepted, or approved the BEPS MLI, and it covers around 1850 bilateral tax treaties. Around 650 additional treaties will be modified once the BEPS MLI will have been ratified by all Signatories. Signatories include jurisdictions from all continents and all levels of development and other jurisdictions are also actively working towards signature.

 

The text of the BEPS MLI, the explanatory statement, background information, positions of each Signatory and Party, and the updated database are available at http://oe.cd/mli.

 

Media inquiries should be directed to Lee Harley, Head of the Tax Treaty Unit or Jessica Di Maria, Advisor in the Tax Treaty Unit, OECD Centre for Tax Policy and Administration.