Synthesized Texts of the MLI provision and the relevant CTAs


OECD releases guidance on Synthesised texts for providing clarity on the impact of the Multilateral Instrument. 

The Guidance has been developed by the OECD Secretariat with input from the members of the Ad hoc Group on the MLI. It can be used by governments that intend to provide insight into the impact of the Convention on existing treaties. Synthesised Texts also provide comprehensive information to taxpayers, auditors, advisors and other users on when the modifications will have effect in each jurisdiction.


See more information about OECD guidance on synthesised texts. [here]


  • Japan  [read]
  • The United Kingdom [read]





Application of the MLI to Japan's Tax Treaties - Synthesized Texts


The Other 
Date of Submission
of Reservations 
and Notifications
Application of the MLI
Australia 26-09-2018      Summary Synthesized Text
Finland 25-02-2019      Summary Synthesized Text
France 26-09-2018      Summary Synthesized Text
Ireland 29-01-2019      Summary Synthesized Text
Israel 13-09-2018      Summary   Synthesized Text
Netherlands 29-03-2019      Summary   Synthesized Text
(in preparation)
New Zealand 27-06-2018      Summary Synthesized Text
Poland 23-01-2018      Summary  Synthesized Text
Singapore 21-12-2018      Summary Synthesized Text
Slovakia 20-09-2018      Summary Synthesized Text
Sweden 22-06-2018      Summary Synthesized Text
United Kingdom 29-06-2018      Summary  Synthesized Text

    (*) A Synthesized Text was partially modified.





Application of the MLI to UK's Tax Treaties - Synthesized Texts

  • Australia-UK DTA [read]
  • Japan-UK DTA [read]
  • New Zealand-UK DTA [read]
  • Slovenia-UK DTA [read]