The OECD has announced that on 24 January 2018, Barbados, Ivory Coast, Jamaica, Malaysia, Panama, and Tunisia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). In addition, Poland deposited its instrument of ratification for the MLI.
Click the following links for the provisional lists of reservations and notifications for the new signatories:
For the MLI to become effective for a particular treaty, both signatories to the MLI must have included the treaty as a covered agreement, and both must have completed the required procedures for the ratification of the MLI. The MLI itself must also first come into force, which requires the completion of ratification by five jurisdictions. To date, four jurisdictions have deposited their ratification instrument (list of signatories and ratification status).
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