Tax 

BEPS Action 15: Multilateral Instrument

Australia, the Czech Republic, Kazakhstan, Kuwait, Switzerland and Panama approved the multilateral instrument (MLI) in recent days.

Namely, in the Czech Republic the Ministry of Finance submitted a draft bill to ratify the MLI to both chambers of parliament on 29 August 2018. The OECD maintains an up-to-date list of signatories to the MLI that also indicates jurisdictions that have ratified the MLI and the date on which the MLI enters into force for those jurisdictions. The list is available here.

BEPS MLI OECD International Taxes

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