Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI)
Text: | OECD website |
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Status: | In force for New Zealand |
Signed: | 8 June 2017 [7 June 2017 in Paris, France] |
In force: | For New Zealand: 1 October 2018 |
Effective: | The MLI will come into effect under Article 35(1) for a DTA from the latest of the dates on which the MLI enters into force for New Zealand and the other jurisdiction:
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Legislation: | Double Tax Agreements (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order 2018 (New Zealand Legislation website) |
National interest analysis: |
Finance and Expenditure Committee report (includes NIA) (PDF 95 KB) (New Zealand Parliament website) |
Additional information: |
Synthesised texts - we are progressively adding these to the treaty partner pages as they are completed. |
Covered tax agreements
Treaty partner | Details |
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Australia | MLI entered into force for Australia on 1 January 2019 |
France | MLI entered into force for France on 1 January 2019 |
Japan | MLI entered into force for Japan on 1 January 2019 |
Poland | MLI entered into force for Poland on 1 July 2018 |
Sweden | MLI entered into force for Sweden on 1 October 2018 |
United Kingdom | MLI entered into force for the United Kingdom on 1 October 2018 |
Related information
- 20 December 2018 - Australia-NZ tax treaty - administrative approach to Article 4(1) of the MLI
- 2 August 2018 - BEPS Multilateral Instrument ratified
- 8 June 2017 - BEPS Multilateral Instrument signed
- 3 March 2017 - BEPS consultation documents released
- 28 November 2016 - OECD releases text of multilateral instrument to counter base erosion and profit shifting