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All glossary terms

Glossary term

Multilateral Instrument (MLI)

OECD instrument amending existing bilateral tax treaties to implement BEPS-related minimum standards.

Related terms

2

Jurisdictions

global

Definition

The MLI under OECD BEPS Action 15 modifies the existing bilateral tax treaty network with anti-treaty-shopping provisions (PPT or LOB+PPT), updated PE rules, and improved dispute resolution. Effective dates vary by country pair based on each party's MLI ratification.

Examples

  • The UK-Germany treaty was modernized by MLI without requiring full renegotiation.

Related terms

Limitation on Benefits (LOB)BEPS (Base Erosion and Profit Shifting)

Translations

ESConvención Multilateral (MLI)
ZH多边公约（MLI）
DEMultilaterales Instrument
FRConvention multilatérale (MLI)
JA多国間条約（MLI）

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