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Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI)

Text: OECD website
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:

  • for withholding taxes: from 1 January of the following calendar year; and
  • for all other taxes: for taxable periods commencing on or after the expiry of six calendar months.
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:

OECD information

Synthesised texts - we are progressively adding these to the treaty partner pages as they are completed.

Covered tax agreements

Treaty partner Details
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

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