Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

66. Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosi

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List of Signatories and Parties to the MLI

66.1 List of Signatories and Parties to the MLI.pdf

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P.U. (A) 224 - Double Taxation Relief (MLI) Order 2020 - 4 August 2020

66.2 Double Taxation Relief (MLI) Order 2020 - P.U. (A) 224.pdf

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BEPS MLI Position - Malaysia

66.3 BEPS MLI Position - Malaysia.pdf

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1. On 24 November 2016 the Organisation for Economic Co-operation and Development [OECD] published its 15th action plan for the implementation of Base Erosion and Profit Shifting [BEPS] - Multilateral Instrument ].

2. 18 February 2021, Malaysia deposited its instrument of ratification of the Multilateral Convention on the Implementation of Measures relating to Tax Treaties to Prevent Base Erosion and Profit Shifting ["MLI"] with the OECD.

3. 1 June 2021, the MLI will come into force in Malaysia.

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马来西亚参与 BEPS 第15行动计划“多边公约” (MLI) 1. 2016年11月24日经济合作发展组织 [OECD] 公布了落实税基侵蚀与利润移转[Base Erosion and Profit Shifting, “BEPS”] 的第15项行动计划 ─ 多边工具[Multilateral Instrument]:

2. 2021年2月18日，马来西亚向经合组织交存《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》["MLI"] 批准书。

3. 2021年6月1日，"多边公约"将在马来西亚生效。