Base erosion and profit shifting

BEPS MLI Matching Database


First published in 2017, the BEPS MLI Matching Database is a key tool for stakeholders in the implementation and application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (BEPS MLI). It presents detailed up-to-date information on the application of the BEPS MLI to tax treaties. A new version of the database was released in June 2023 and allows tax authorities and other interested parties to make projections on how the MLI modifies a specific 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.


In particular, the database presents:


NOTE: For optimal user experience, we recommend viewing the database in full-screen view on a desktop device (PC or laptop) as opposed to a mobile device.

For more information on the database, see the disclaimer and user manual.

The previous beta version of the database may be accessed here.

Questions can be addressed to:


Total numbers


MLI Matching Database


Reservations and Choices of Optional Provisions


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