Earlier we compared figuring out what the consequences of the MLI would be Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) with solving a giant jigsaw. In this respect the OECD has released a helpful tool to solve this jigsaw. Namely a preliminary (beta) version of a MLI Matching Database. This database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI Positions.

 

As stated above the tool is a preliminary (beta) version. According to the OECD it will be improved over time. The OECD furthermore states that it welcomes comments and suggestions from the public on the development of improved versions of the MLI Matching Database.

 

Click here to be forwarded to the webpage on the website of the OECD where the MLI Matching Database can be found.

 


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