Recently, the OECD has released the updated version of BEPS MLI Matching Database including 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.
The BEPS MLI Matching Database is a tool developed by the OECD Secretariat, as Depositary to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “BEPS MLI”). The BEPS MLI Matching Database provides tabulated data extracted from the list of reservations and notifications (the “MLI Position”) deposited by each Signatory and Party to the BEPS MLI upon signature, ratification or subsequent to ratification.
