OECD
BEPS MLI: Belize and Cameroon deposits instrument of ratification of the MLI
On 7 and 21 April 2022 respectively, Belize and Cameroon deposited their instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD). Belize confirmed its preliminary positions regarding the permanent establishment (PE) provisions and chose not to apply any of the PE provisions of the MLI. Cameroon confi…