ASPAC and the Multilateral Instrument - KPMG Japan
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ASPAC and the Multilateral Instrument

ASPAC and the Multilateral Instrument

KPMG Australia has released a report explaining the MLI and focusing on the Asia-Pacific region ‘ASPAC and the Multilateral Instrument'.


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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is a mechanism to change swiftly existing tax treaties in line with recommendations made in the BEPS project and was signed by 67 jurisdictions on 7 June 2017.

This report includes the following:

  • List of matched Covered Tax Agreements
  • List of provisional MLI positions chosen by the Asia-Pacific countries
  • Brief explanation of each provision of the MLI
  • Future process and what needs to be done

KPMG Japan e-Tax News No.136

e-Tax News

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