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BEPS MLI in Force for China, Hong Kong, and Senegal

|Treaty Development|China-Hong Kong-Senegal-OECD
China-Hong Kong-Senegal-OECD

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for China, Hong Kong, and Senegal on 1 September 2022.

With respect to the covered agreements (tax treaties) between China and Senegal and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 20…

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