TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Notifications deposited under the MLI

Belgium, Estonia, the Netherlands and Qatar deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) subsequent to their ratification.

  • Estonia has notified, in relation to Article 35(7)(a)(i) of the MLI, the completion of its internal procedures for the entry into effect of the provisions of the MLI with respect to its treaties with Austria, Cyprus, Finland, Latvia, Poland, Slovak Republic and Ukraine in accordance with Article 35(7)(b) of the MLI.
  • The Netherlands and Qatar have notified additional bilateral treaties to which the MLI can apply and made additional notifications with respect to provisions of the MLI.
  • Belgium made an additional notification with respect to its treaty with the Netherlands.

The MLI entered into force for Belgium on 1 October 2019, for Estonia on 1 May 2021, for the Netherlands on 1 July 2019 and for Qatar on 1 April 2020. The new notifications made by these jurisdictions will take effect in accordance with Articles 29 and 35 of the MLI.