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BEPS MLI: Eswatini, Armenia, Côte d'Ivoire and Serbia

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Eswatini has signed up to the BEPS Multilateral Instrument, bringing the number of jurisdictions which have ratified, accepted or approved the Convention to 101.

Armenia and Côte d'Ivoire have deposited their instruments of ratification for the BEPS MLI. For both these countries, the MLI will enter into force on 1 January 2024.

Serbia has deposited a notification to extend the application of the BEPS MLI to its existing treaties (‘notifications’ generally set out terms to be applied to existing agreements (‘covered tax agreements’) with other jurisdictions that are in scope of the MLI).

Issue: 1635
Categories: News
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