Malta and Singapore deposit instruments of ratification for the Multilateral BEPS Convention

Released 20 December 2018

Malta and Singapore have deposited instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument or MLI) implements Base Erosion and Profit Shifting (BEPS) measures which require changes to tax treaties to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The MLI entered into force on 1 July 2018. A full list of signatories and parties to the MLI is available here.

For more information, see Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS.

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