On September 27, 2018 the OECD issued a press release announcing that on September 20, 2018 the Slovak Republic and on September 26, 2018 Australia, France and Japan deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
· Australia’s Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification can be found here; and
· France’s Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification can be found here; and
· Japan’s Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification can be found here; and
· The Slovak Republic’s Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification can be found here.
Click here to be forwarded to the list of signatories to the MLI (Status as of September 27, 2018) as available on the website of the OECD.
Based on Article 34, Paragraph 2 of the MLI, with respect to Australia, France, Japan and the Slovak Republic 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 Australia, France, Japan and the Slovak Republic the MLI will enter into force on January 1, 2019.
· Text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
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