Netherlands: Update about multilateral instrument (MLI) | KPMG | GLOBAL
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Netherlands: Update about multilateral instrument (MLI)

Netherlands: Update about multilateral instrument (MLI)

As a member of the OECD Inclusive Framework on BEPS, the Netherlands signed the multilateral instrument (MLI) in June 2017. Ratification of the MLI—including the Dutch list of reservations and notifications—is currently pending in the parliament.


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The MLI is one of the key outcomes of the OECD's base erosion and profit shifting (BEPS) project that aims to prevent perceived international tax avoidance and improve coordination between tax authorities. The purpose of the MLI is to implement a broad range of income tax treaty changes without requiring each treaty to be separately renegotiated. 


Read a March 2018 report prepared by the KPMG member firm in the Netherlands that provides an overview of the key BEPS actions that the MLI aims to implement, how it will work, who it will affect, and what will be the next steps. A case study is included.

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