What is the Multilateral Instrument (the MLI)?

What is the MLI position of a contracting jurisdiction?

How does the MLI work on a covered tax agreement?

What is a covered tax agreement (CTA)?

What is the difference between a signatory and a party to the Convention?

When the Convention enters into force for a state or jurisdiction?

Date of entry into force and entry into effect [read]

Illustrated Examples Showing how Article 35(1)(b) & Article 35(3) apply respectively with respect to the entry-into-Effect date [read]

  • Japan-Singapore CTA
  • Japan-United Kingdom CTA
  • Malta-Singapore CTA
  • Malta-United Kingdom CTA

​Multilateral Instrument - Structure and Contents [read]