Guidance

Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

Find proposed changes to the provisional list of UK reservations and notifications under the Multilateral Instrument (MLI) as made at signature.

Documents

Details

The UK signed the MLI in Paris on 7 June 2017. It’s not yet in force in the UK.

The MLI will enter into force in the UK on the first day of the month following the expiration of a period of 3 calendar months beginning on the date of the deposit by the UK of its instrument of ratification, acceptance or approval.

The text of the MLI and explanatory statement to the MLI are available on the Organisation for Economic Co-operation and Development (OECD) website.

Published 16 April 2018