China has deposited its instrument of ratification for the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (the BEPS convention, or MLI) with the OECD. China’s instrument of approval also covers the Hong Kong (China) bilateral tax treaties. For China, the convention will enter into force on 1 September 2022.
As of 1 June 2022, over 880 treaties concluded among the 76 jurisdictions which have ratified, accepted, or approved the convention will have been modified by the MLI. An additional 940 treaties will be modified once it has been ratified by all signatories.
China has deposited its instrument of ratification for the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (the BEPS convention, or MLI) with the OECD. China’s instrument of approval also covers the Hong Kong (China) bilateral tax treaties. For China, the convention will enter into force on 1 September 2022.
As of 1 June 2022, over 880 treaties concluded among the 76 jurisdictions which have ratified, accepted, or approved the convention will have been modified by the MLI. An additional 940 treaties will be modified once it has been ratified by all signatories.
