9. Implementation of the MLI
As of end of September 2018, 84 Jurisdictions signed up to the MLI with some more…
For the time being only 15 jurisdictions ratified the MLI. The number of actually…
Domestic implementation procedures will vary in different jurisdictions depending…
Countries following a monistic approach implement the MLI on its own. Amendments…
Dualistic countries will implement the MLI first by ratifying it. As a second step…
Even outside the scope of the MLI BEPS results do have an impact on tax treaties…