Updated database launched to apply BEPS MLI to tax treaties

The OECD has launched an improved version of the BEPS MLI matching database that will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.

The BEPS MLI Matching Database was first published in 2017, and is a key tool for stakeholders in the implementation and application of the BEPS Multilateral Instrument. It presents detailed up-to-date information on the application of the BEPS MLI to tax treaties. In particular, the database presents the “matching results” under the BEPS MLI in respect of each covered tax treaty.

The updated database includes significant improvements that will enhance user experience and provide additional features to support the implementation and application of the BEPS MLI. One of the key updates is the inclusion of historical data, which allows users to view the application of the BEPS MLI at specific points in time.

The upgrade also offers a more intuitive interface that makes it easier for users to search for and access information.