Статус Многосторонней конвенции по выполнению мер, относящихся к налоговым соглашениям, в целях противодействия размыванию налоговой базы и выводу прибыли из-под налогообложения (Париж, 24 ноября 2016 года) [рус., англ.]

[неофициальный перевод]

СТАТУС МНОГОСТОРОННЕЙ КОНВЕНЦИИ

SIGNATORIES AND PARTIES TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

Status as of 12 January 2026

This document contains a list of signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. Under the provisions of the Convention, each jurisdiction is required to provide a list of reservations and notifications (the «MLI Position») at the time of signature.

The MLI Positions provided for each jurisdiction upon the deposit of the instrument of ratification, acceptance or approval and/or signature, the notifications made pursuant to Article 35(7)(b) of the MLI and the notifications made after becoming a Party to the Convention are available via the links below.

Arbitration Profiles have been developed to provide taxpayers with relevant information on the application of Part VI of the MLI for each jurisdiction choosing to apply that Part.

IMPORTANT: The current position for each jurisdiction will be the later of the positions provided upon the deposit of its instrument of ratification, acceptance or approval of the Convention or made after becoming a Party to the Convention.

Entry into force of agreements notified pursuant to Article 2 of the Convention: Upon ratification of the Convention, some Parties had notified agreements pursuant to Article 2 without indicating dates on the entry into force of those agreements. Following their ratification, some of those Parties confirmed that some of those agreements have now entered into force. The information associated with those agreements is accessible in this information note. Parties identified with an asterisk <*> in the List of Signatories and Parties are those that confirmed that some of their agreements notified pursuant to Article 2 have now entered into force.

The following jurisdiction has expressed its intent to sign the Convention:

• Lebanon

<1> The notifications made by Parties to the Convention after becoming a Party include notifications made pursuant to Article 35(1)(b) of the MLI to apply a shorter period for the purposes of the entry into effect of the Convention.

<2> The Kingdom of the Netherlands, which is a Party to the Convention, is responsible to the international relations of Curaçao and has submitted the relevant reservations and notifications on behalf of Curaçao pursuant to Article 2(1)(a)(i)(B) of the Convention.

<3> On this date, the Kingdom of Netherlands communicated a provisional list of reservations and notifications in respect of Curaçao and informed the OECD that it intended to deposit, at the time of the deposit of its instrument of acceptance, a definitive list of reservations and notifications pursuant to Article 28(4) and (5) and Article 29(1) and (2) of the Convention.

<4> The List of Reservations and Notifications («the MLI Position») deposited by the Czechia at the time of deposit of the instrument of ratification does not follow the standard format: the notifications and reservations are listed separately and with the English text following the Czech text.

<5> The notifications made by Czechia after the deposit of its instrument of ratification have not been consolidated into its list of reservations and notifications («the MLI Position») submitted upon the deposit of its instrument of ratification.

<6> China (People's Republic of) which is a Party to the Convention, is responsible to the international relations of Hong Kong (China) and has submitted the relevant reservations and notifications on behalf of Hong Kong (China) pursuant to Article 2(1)(a)(i)(B) of the Convention.

<7> On 10 October 2018, Mauritius submitted a draft MLI position to the OECD Secretariat in preparation of Mauritius' definitive MLI Position to be provided upon the deposit of its instrument of ratification.

<8> Declaration made by Spain: https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-declaration-spain.pdf

<9> Declaration made by Türkiye : https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/beps-mli-declaration-turkey.pdf