According to the overview of signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), as available on the website of the OECD, New Zealand (on June 27, 2018), Sweden (on June 22, 2018) and the United Kingdom (on June 29, 2018) recently deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

 

New Zealand’s instrument of ratification can be found here;

Sweden’s instrument of ratification can be found here; and

The United Kingdom’s instrument of ratification can be found here.

 

Click here to be forwarded to the list of signatories to the MLI (Status as of June 29, 2018) as available on the website of the OECD.

 

Based on Article 34, Paragraph 2 of the MLI, with respect to New Zealand, Sweden and the United Kingdom the MLI shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit of their respective instruments of ratification. Therefore with respect to New Zealand, Sweden and the United Kingdom the MLI will enter into force on October 1, 2018.

 

·   Text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

·   Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

 

 

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