Partijen en gegevens

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Austria deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 28 August 2023, as a Party to the Convention, Austria notified the Depositary of the following:

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Polen deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 35(5)(b) of the Convention and as a Party to the Convention, Poland notified that it intends to apply a shorter period of thirty days with respect to its agreement with Malaysia.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Slovenia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 23 March 2023, as a Party to the Convention and pursuant to Article 29(5) of the Convention, Slovenia notified the Depositary of the date of entry into force of an agreement included in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Serbia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

Serbia notifies the date of entry into force of the agreements with Indonesia and Morocco included in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention,

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, New Zealand deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

New Zealand declared that its ratification shall not extend to Tokelau unless and until a declaration to this effect is lodged by the Government of New Zealand with the Depositary.

On 20 June 2023, as a Party to the Convention, New Zealand notified the Depositary of two corrections to the list of reservations and notifications deposited by New Zealand upon the deposit of its instrument of ratification of the Convention on 27 June 2018.

The corrected list of reservations and notifications made by New Zealand pursuant to Articles 28(5) and 29(1) of the Convention is now available at http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, the Isle of Man deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Jersey deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, the United Kingdom deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Guernsey deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Sweden deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Israel deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Lithuania deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Australia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, France deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Japan deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 14 February 2020, as a Party to the Convention, Japan notified the Depositary of the following:

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 29(5) of the Convention, Japan extends the list of agreements notified under Article 2(1)(a)(ii) and pursuant to Article 29(5) of the Convention, Japan makes additional notifications under Articles 4(4), 6(5), 6(6), 7(17)(a), 9(7), 12(5), 12(6), 13(7), 16(6)(a), 16(6)(b)(ii) and 17(4). The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Slovakia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Malta deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Singapore deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Ireland deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Monaco deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Jersey deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 29(6) of the Convention, Finland makes additional notifications under Article 9(7) and (8) of the Convention.

Pursuant to Article 28(9) of the Convention, Finland withdraws the reservation made under Article 9(6) of the Convention. The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention, The Netherlands deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

Pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention, Curaçao deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Georgia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Luxemburg deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Belgium deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to paragraphs 1(b) and (5)(b) of Article 35 of the Convention, the Kingdom of Belgium notifies that it intends to apply a shorter period with respect to the following agreement: the Convention between the Kingdom of the Netherlands and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: one calendar month and six days.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, India deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, the Russian Federation deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified in relation to Article 35(7)(a)(i) of the Convention the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements:

Australia, Austria, Belgium (old), Canada, Denmark, Finland, France, Iceland, India, Ireland, Israel, Latvia, Lithuania, Luxembourg, Malta, Netherlands, New Zealand, Norway, Poland, Qatar, Serbia, Singapore, Slovak Republic, Slovenia, Ukraine, United Arab Emirates, United Kingdom.

The provisions of the Convention will enter into effect for the listed agreements in accordance with the provisions of Article 35(1) as modified by Article 35(7)(a). Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdictions on behalf of the Russian Federation and upon its request.

The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 26 November 2020, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Cyprus, Czech Republic, Indonesia, Kazakhstan, Korea, Portugal and Saudi Arabia.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 21 October 2021, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Albania, Chile, Croatia, Egypt, Greece, Hungary, and Malaysia.

On 21 October 2021, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation also notified the confirmation of the completion of its internal procedures for the entry into effect of the additional notifications made by the following Party with respect to their agreement: Kazakhstan.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 7 February 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Bulgaria, People’s Republic of China, South Africa, Spain and Thailand.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 17 January 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the Russian Federation notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Armenia, Hong Kong, Mexico, Romania and Viet Nam. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, United Arab Emirates deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Norway deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Canada deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Ukraine deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Switserland deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 35(7)(b) of the Convention, Switzerland notified in relation to Article 35(7)(a)(i) of the Convention the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement:

Luxembourg.

The provisions of the Convention will enter into effect for the listed agreement in accordance with the provisions of Article 35(1) as modified by Article 35(7)(a).

Pursuant to Article 35(7)(b) of the Convention, Switzerland notifies the other Contracting Jurisdiction.

The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

On 18 December 2020, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Switzerland notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Lithuania and the Czech Republic.

The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 16 December 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Switzerland notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Iceland.

The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Denmark deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Australia deposited an instrument of objection to paragraph 2 of the reservation made pursuant to Article 28(2)(a) by Denmark upon ratification of the Convention. The objection is published at http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Canada deposited a notification of objection made pursuant to Article 28(2)(b) to paragraph 2 of the reservation made pursuant to Article 28(2)(a) by Denmark upon ratification of the Convention. The objection is published at http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Iceland deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

The Consolidated MLI Position of Iceland reflecting its updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Latvia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Mauritius deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Liechtenstein deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Cyprus deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and Article 29(1) of the Convention, Saudi Arabia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Uruguay deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and Article 29(3) of the Convention, Qatra deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Qatar also notified corrections to the list of reservations and notifications deposited upon the deposit of its instrument of ratification of the Convention on 23 December 2019.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Portugal deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 6 March 2023, as a Party to the Convention and pursuant to Article 29(5) of the Convention, Portugal notified the Depositary of the date of entry into force of an agreement included in the list of agreements previously notified under Article 2(1)(a)(ii) of the Convention.

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, San Marino deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Indonesia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 26 November 2020, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Australia, Canada, France, India, Japan, Luxembourg, Netherlands, New Zealand, Singapore, Republic of Korea, United Kingdom, United Arab Emirates, Belgium, Finland, Poland, Qatar, Slovak Republic, Denmark, Portugal, Russia, Serbia and Sweden. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 21 October 2021, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Malaysia, Croatia, Egypt, Hungary and Pakistan.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 10 November 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: People’s Republic of China, Hong Kong (China), Seychelles, Thailand, Romania and Spain. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 27 November 2023, as a Party to the Convention, Indonesia notified the Depositary of the following:

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Vietnam, South Africa, Bulgaria and Mexico.

On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the withdrawal of a reservation made by the following Party with respect to their agreement: Finland.

On 27 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Indonesia notified the confirmation of the completion of its internal procedures for the entry into effect of the additional notification made by the following Party with respect to their agreement: Finland.

The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, the Czech Republic deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

Pursuant to Articles 28(5) and 29(1) of the Convention, Korea deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf

Pursuant to Articles 28(5) and 29(1) of the Convention, Kazakhstan deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 29(6) of the Convention, Kazakhstan makes additional notifications under Articles 6(5), 7(17)(a), 9(7), 14(4), 16(6)(a) and 17(4) of the Convention. The Consolidated MLI Position reflecting the updated list of notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Oman deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(7) and Article 29(4) of the Convention, Albania deposited its list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Albania deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(7) and Article 29(4) of the Convention, Bosnia and Herzegovina deposited its list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Bosnia and Herzegovina deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Costa Rica deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Jordan deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Egypt deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Burkina Faso deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Panama deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Chile deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Barbados deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Germany deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Estonia deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 25 November 2021, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Estonia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Austria, Cyprus, Finland, Latvia, Poland, Slovakia and Ukraine.

The provisions of the Convention will enter into effect for the listed agreements in accordance with Article 35(1) as modified by Article 35(7)(a).

Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdictions on behalf of Estonia and upon its request.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 1 June 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Estonia notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Belgium, Georgia, India, Isle of Man, Lithuania, Norway and Spain. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Pakistan deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Croatia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Malaysia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 10 November 2022, as a Party to the Convention, Malaysia notified the Depositary of the following:

The Consolidated MLI Position reflecting the updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Article 35(5)(b) of the Convention and as a Party to the Convention, Malaysia notified that it intends to apply a shorter period of thirty days with respect to its agreement with Poland.

Pursuant to Articles 28(5) and 29(1) of the Convention, Greece deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Hungary deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Andorra deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, the Seychelles deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

In the event that the present Convention were to be extended to the British Overseas Territory of Gibraltar or to be signed by its authorities, Spain wishes to make the following declaration:

Pursuant to Articles 28(5) and 29(1) of the Convention, Spain deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 1 June 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Albania, Germany, Andorra, Saudi Arabia, Australia, Austria, Barbados, Belgium, Bosnia and Herzegovina, Canada, Qatar, Czech Republic, Chile, Cyprus, Korea, Costa Rica, Croatia, Egypt, United Arab Emirates, Slovak Republic, Slovenia, Estonia, Finland, France, Georgia, Greece, Hungary, Indonesia, Ireland, Iceland, Israel, Kazakhstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, New Zealand, Oman, Pakistan, Panama, Poland, Portugal, United Kingdom, Russia, Serbia, Singapore, Uruguay, India and Romania.

On 1 June 2022, as a Party to the Convention and pursuant to Article 35(7)(b) and 36 of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of Part VI of the Convention (Arbitration) with respect to the following agreements: Germany, Andorra, Australia, Austria, Barbados, Belgium, Canada, Slovenia, Finland, France, Greece, Hungary, Ireland, Luxembourg, Malta, New Zealand, Portugal, United Kingdom and Singapore. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Note by Turkey

The information in this document with reference to "Cyprus" relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognises the Turkish Republic of Nothern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Turkey shall preserve its position concerning the "Cyprus issue".

Note by all the European Union Member States of the OECD and the European Union

The Republic of Cyprus is recognised by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.

On 30 November 2022, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Hong Kong (China), Senegal and Thailand. The notifications made pursuant to Article 35(7)(b) are accessibile on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 1 June 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Bulgaria and South Africa.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Mexico, Tunisia and Vietnam.

On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the withdrawal of a reservation made by the following Party with respect to its agreement: Finland.

On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of its internal procedures for the entry into effect of the additional notifications made by the following Party with respect to its agreement.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 31 May 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Spain notified the confirmation of the completion of internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Armenia.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website:

http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Bahrain deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Belize deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Cameroon deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Romania deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 6 March 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Albania, Australia, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, China (People’s Republic of), Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Greece, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Israel, Japan, Jordan, Kazakhstan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Netherlands, Norway, Pakistan, Poland, Portugal, Qatar, Russian Federation, San Marino, Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Thailand, Ukraine, United Arab Emirates, United Kingdom and Uruguay.

Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdictions on behalf of Romania.

The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 3 July 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Mexico.

Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdiction on behalf of Romania.

The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 5 September 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Vietnam.

Pursuant to Article 35(7)(b) of the Convention, the Depositary hereby notifies the other Contracting Jurisdiction on behalf of Romania.

The notifications made pursuant to Article 35(7)(b) are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 10 November 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Tunisia.

The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 11 January 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, Romania notified the confirmation of the completion of its internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreement: Armenia. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Senegal deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Thailand deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Armenia deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Bulgaria deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, China deposited a list of reservations and notifications. Pursuant to Articles 28(4), 28(5), 29(1) and 29(2), China deposited a separate list of reservations in respect of Hong Kong (China). Both lists are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 21 February 2023, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the People’s Republic of China on behalf of Hong Kong (China) notified the confirmation of the completion of internal procedures for the entry into effect of the provisions of the Convention with respect to the following agreements: Austria, Belgium, Canada, Czech Republic, France, Guernsey, Hungary, India, Indonesia, Ireland, Japan, Jersey, Korea, Latvia, Liechtenstein, Luxembourg, Malaysia, Malta, Netherlands, New Zealand, Pakistan, Portugal, Qatar, Romania, Russian Federation, Saudi Arabia, South Africa, Spain, Thailand, United Arab Emirates and United Kingdom.

The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

On 22 February 2024, as a Party to the Convention and pursuant to Article 35(7)(b) of the Convention, the People’s Republic of China on behalf of Hong Kong (China) notified the confirmation of the completion of internal procedures for the entry into effect of the provisions of the Convention with respect to Hong Kong (China)’s following agreements: Mexico and Vietnam. The notifications made pursuant to Article 35(7)(b) are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Lesotho deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, South Africa deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Mexico deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Papua New Guinea deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Tunisia deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Viet Nam provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(5) and 29(1) of the Convention, Viet Nam deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

Pursuant to Articles 28(6) and 29(3) of the Convention, Côte d’Ivoire deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.