OECD: MLI signed (Eswatini); instrument of ratification of MLI deposited (Armenia and Côte d'Ivoire)

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)

Eswatini, Armenia, and Côte d'Ivoire

The Organisation for Economic Cooperation and Development (OECD) issued a release announcing the following developments concerning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

  • Eswatini signed the MLI—becoming the 101st jurisdiction to join the MLI.
  • Armenia deposited their instrument of ratification for the MLI, which will enter into force on 1 January 2024.
  • Côte d'Ivoire also deposited their instrument of ratification for the MLI, which will enter into force on 1 January 2024.

Read the OECD release (September 27, 2023)

 

 

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