OECD expands functionality of MLI Matching Database to include information on entry into effect
The OECD has announced the expansion of the MLI Matching Database in a press release dated 18 June 2019 on the website of the OECD. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) Matching Database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories' MLI Positions. This tool is a preliminary (beta) version that will be ...
OECD releases guidance on Synthesised texts for providing clarity on the impact of the Multilateral Instrument
On 14 November 2018 the OECD released new Guidance for the Development of Synthesised Texts presenting a clear overview of the modifications to tax treaties resulting from the Multilateral Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting (the "Convention” or “MLI”) which entered into force on 1 July 2018. A Secretariat note, also released on 14 November 2018, clarifies the entry into effect rules for tax treaties of jurisdictions ...