OECD BEPS Multilateral Instrument (MLI) and tax treaties
OECD MLI
On 18 February 2021, Croatia and Malaysia deposited their instrument of ratification of the MLI with the Organisation for Economic Co-operation and Development (OECD). Croatia and Malaysia confirmed their preliminary positions regarding the permanent establishment (PE) provisions in which they chose to apply all PE provisions but Article 14 (splitting-up of contracts). Croatia also added three tax treaties (Kazakhstan, United Arab…