OECD publishes country profiles applying arbitration under the MLI

Mar 29, 2021

The OECD has published the arbitration profiles of 30 jurisdictions applying Part IV of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI).  

Part VI of the MLI allows jurisdictions to adopt mandatory binding arbitration for the resolution of tax treaty disputes. The arbitration profiles allow those jurisdictions to make publicly available clarifications on their position on the MLI arbitration. 

For more information read the OECD’s update