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:
|
| 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 |
|---|---|
| Australia | MLI entered into force for Australia on 1 January 2019 |
| Belgium | MLI entered into force for Belgium on 1 October 2019 |
| Canada | MLI entered into force for Canada on 1 December 2019 |
| Chile | MLI entered into force for Chile on 1 March 2021 |
| Czech Republic | MLI entered into force for Czech Republic on 1 September 2020 |
| Denmark | MLI entered into force for Denmark on 1 January 2020 |
| Finland | MLI entered into force for Finland on 1 June 2019 |
| France | MLI entered into force for France on 1 January 2019 |
| Hong Kong | MLI entered into force for Hong Kong on 1 September 2022 |
| India | MLI entered into force for India on 1 October 2019 |
| Indonesia | MLI entered into force for Indonesia on 1 August 2020 |
| Ireland | MLI entered into force for Ireland on 1 May 2019 |
| Japan | MLI entered into force for Japan on 1 January 2019 |
| Korea | MLI entered into force for Korea on 1 September 2020 |
| Malaysia | MLI entered into force for Malaysia on 1 June 2021 |
| Mexico | MLI entered into force for Mexico on 1 July 2023 |
| Netherlands | MLI entered into force for Netherlands on 1 July 2019 |
| Poland | MLI entered into force for Poland on 1 July 2018 |
| Singapore | MLI entered into force for Singapore on 1 April 2019 |
| South Africa | MLI entered into force for South Africa on 1 January 2023 |
| Spain | MLI entered into force for Spain on 1 January 2022 |
| Sweden | MLI entered into force for Sweden on 1 October 2018 |
| Thailand | MLI entered into force for Thailand on 1 July 2022 |
| United Arab Emirates | MLI entered into force for United Arab Emirates on 1 September 2019 |
| 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