MLI: Country Implementation Summary
Overview of countries that intend to sign on, or have already signed, on the OECD's BEPS Action 15 Multilateral Instrument
The summary provides a list of signatories to the MLI, an outline of MLI articles, and initial elections made by the listed countries with respect to the following MLI articles:
- Article 7 — Prevention of Treaty Abuse
- Article 12 — Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
- Article 13 — Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
- Article 18 — Arbitration.
BEPS Action 15 – Multilateral Instrument
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This developments summary is intended to assist multinational companies with staying abreast of the status of implementation of the OECD's multilateral instrument (MLI) developed under the BEPS Action 15 initiative.
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