Australia: Memorandum of Understanding on MLI arbitration process for taxes on income covered by income tax treaty with the Netherlands
Signed by Australia on March 25, 2026, and by the Netherlands on May 28, 2026
The Australian Taxation Office (ATO) published the Memorandum of Understanding on the arbitration process provided for in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) between the competent authorities of Australia and the Netherlands for taxes on income that are covered by the Australia-Netherlands income tax treaty.
The memorandum was signed by Australia on March 25, 2026, and by the Netherlands on May 28, 2026.