Monenvälinen yleissopimus jolla toteutetaan verosopimuksiin liittyvät toimenpiteet veropohjan rapautumisen ja voitonsiirron estämiseksi
Multilateral Convention to implement Tax Treaty related measures to prevent base erosion and Profit Shifting
- Fördragstyp
- II Monenväliset sopimukset
- 1. Kauppa ja talous
- Namn på avtalspart
- OECD
- Ansvarigt ministerium
- Valtiovarainministeriö
- Information om ikraftträdande
- Datum för ikraftträdande
- Internationellt ikraftträdandedatum
- Anmärkningar
- Suomen osalta varauma- ja ilmoitusluettelo hyväksymiskirjan tallettamisen yhteyteen.
- Internationellt ikraftträdandedatum
- Undertecknande
- Pariisi
- Ratificeringsdag
- H
Alankomaat
Sitoutumispäivä: H
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(4), 28(5), 29(1) and 29(2) of the Convention, the Kingdom of the Netherlands deposited a list of reservations and notifications in respect of the Netherlands and a separate list of reservations and notifications in respect of Cura??ao.
Albania
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Albania deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Andorra
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Andorra deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Arabiemiirikunnat
Sitoutumispäivä: R
Voimaantulopäivä:
Australia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
On 2 October 2020, Australia deposited an instrument of objection to paragraph 2 of the reservation made pursuant to Article 28(2)(a) by Denmark upon ratification of the Convention. The objections are published at http://www.oecd.org/taxltreaties/beps-mli-siqnatories-and parties.pdf and a Note on Denmark???s reservation on the scope of cases eligible to Part VI (Arbitration) of the Convention is attached for information.
Bahrain
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Bahrain provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Barbados
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Barbados deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Belgia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Article 2(1)(a)(ii) of the Convention, Belgium wishes the following agreements to be covered by the Convention; Lista varaumista talletettu Taloudellisen yhteisty??n ja kehityksen j??rjest??n p????sihteerille, tiedot saatavina tallettajan ulkoisilta sivuilta. http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Belize
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Belize deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Bosnia-hertsegovina
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Bosnia and Herzegovina provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties. Pursuant to Articles 28(5) and 29(1) of the Convention, Bosnia and Herzegovina deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Bulgaria
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Bulgaria deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Burkina faso
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Burkina Faso deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Chile
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) of the Convention, Chile deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Costa rica
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Costa Rica deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Egypti
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) of the Convention, Egypt deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Espanja
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Spain deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Etelä-afrikka
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) of the Convention, South Africa deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Etelä-korea
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Korea deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Georgia
Sitoutumispäivä: R
Voimaantulopäivä:
Indonesia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Indonesia deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Intia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
This document contains a provisional list of expected reservations and notifications to be made by India pursuant to Articles 28(7) and 29(4) of the Convention. Taloudellisen yhteisty??n ja kehityksen j??rjest??n p????sihteeri pit???? julkisesti saatavilla tietoja yleissopimuksen soveltamisalan verosopimuksista, osapuolten tekemist?? varaumista ja osapuolten antamista ilmoituksista. Tiedot ovat saatavilla englannin kielell?? tallettajan ulkoisilta sivuilta: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Irlanti
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
This document contains the list of reservations and notifications made by Ireland upon deposit of the instrument of ratification pursuant to Articles 28(5) and 29(1) of the Convention.
Islanti
Sitoutumispäivä: H
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) (Iceland) of the Convention, Iceland deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Iso-britannia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (New Zealand and the United Kingdom) and Articles 28(6) and 29(3) (Sweden) of the Convention, New Zealand, Sweden and the United Kingdom deposited their list of reservations and notifications which are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Israel
Sitoutumispäivä: R
Voimaantulopäivä:
Itävalta
Sitoutumispäivä: R
Japani
Sitoutumispäivä:
Voimaantulopäivä:
Varauma:
On 22 July 2020, as a Party to the Convention, Japan notified the Depositary of the following: a) Pursuant to Article 29(5) of the Convention, Japan extends the list of agreements notified under Article 2(1)(a)(ii); and b) Pursuant to Article 29(5) of the Convention, Japan makes additional notifications under Articles 4(4), 6(5), 6(6), 7(17)(a), 9(7), 12(5), 12(6), 13(7), 16(6)(a), 16(6)(b)(ii) and 17(4)
Jordania
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Jordan provided a list of expected reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Pursuant to Articles 28(5) and 29(1) of the Convention, Jordan deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kamerun
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Cameroon deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kanada
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Canada deposited the list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pd On 8 October 2020, Canada deposited a notification of objection made pursuant to Article 28(2)(b) to paragraph 2 of the reservation made pursuant to Article 28(2)(a) by Denmark upon ratification of the Convention. The objections are published at http://www.oecd.org/taxltreaties/beps-mli-siqnatories-and parties.pdf and a Note on Denmark???s reservation on the scope of cases eligible to Part VI (Arbitration) of the Convention is attached for information.
Kazakstan
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (Kazakhstan) of the Convention, Kazakhstan deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Pursuant to Article 29(6) of the Convention, Kazakhstan makes additional notifications under Articles 6(5), 7(17)(a), 9(7), 14(4), 16(6)(a) and 17(4) of the Convention. The Consolidated MLI Position reflecting the updated list of notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kenia
Sitoutumispäivä: A
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Kenya provided a list of expected reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kiina
Sitoutumispäivä: H
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, China deposited a list of reservations and notifications. Pursuant to Articles 28(4), 28(5), 29(1) and 29(2), China deposited a separate list of reservations in respect of Hong Kong (China). Both lists are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kreikka
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Greece deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kroatia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) (Croatia) of the Convention, Croatia deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Kypros
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (Cyprus) of the Convention, Cyprus deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Latvia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention Latvia deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Lesotho
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Lesotho deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Liechtenstein
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Liechtenstein deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Liettua
Sitoutumispäivä: R
Voimaantulopäivä:
Luxemburg
Sitoutumispäivä: R
Voimaantulopäivä:
Malesia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (Malaysia) of the Convention, Malaysia deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Malta
Sitoutumispäivä: R
Voimaantulopäivä:
Mauritius
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention Mauritius deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Meksiko
Sitoutumispäivä:
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Mexico deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Monaco
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
This document contains a list of reservations and notifications made by the Principality of Monaco as confirmed upon deposit of the instrument of ratification, acceptance or approval pursuant to Articles 28(6) and 29(3) of the Convention.
Namibia
Sitoutumispäivä: A
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Namibia provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Oman
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Oman provided a list of expected reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Pursuant to Articles 28(5) and (29(3) (Oman) of the Convention, Oman deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Pakistan
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Pakistan deposited lists of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Panama
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Panama deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Pohjois-makedonia
Sitoutumispäivä: A
Varauma:
At the time of signature, pursuant to Articles 28(6) and 29(3) of the Convention, North Macedonia provided a list of expected reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Portugali
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Portugal deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Puola
Sitoutumispäivä: R
Qatar
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) of the Convention, Qatar deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Ranska
Sitoutumispäivä: R
Voimaantulopäivä:
Romania
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Romania deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Ruotsi
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (New Zealand and the United Kingdom) and Articles 28(6) and 29(3) (Sweden) of the Convention, New Zealand, Sweden and the United Kingdom deposited their list of reservations and notifications which are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Saksa
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Germany deposited lists of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
San marino
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, San Marino deposited its list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Saudi-arabia
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (Saudi Arabia) of the Convention, Saudi Arabia deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Senegal
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Senegal deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Serbia
Sitoutumispäivä: R
Voimaantulopäivä:
Seychellit
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, the Seychelles deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Singapore
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
The Consolidated MLI Position of Singapore reflecting its updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Slovakia
Sitoutumispäivä: R
Voimaantulopäivä:
Slovenia
Sitoutumispäivä: R
Voimaantulopäivä:
Suomi
Sitoutumispäivä: H
Voimaantulopäivä:
Varauma:
Varauma- ja ilmoitusluettelo hyv??ksymiskirjan tallettamisen yhteyteen, jotka Suomen tasavalta tekee yleissopimuksen 28(5) ja 29(1) artiklan mukaisesti.
Sveitsi
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles Articles 28(6) and 29(3) of the Convention, Switzerland deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Notification under Article 35(7)(b) of the Convention to the other Contracting Jurisdiction Pursuant to Article 35(7)(b) of the Convention, Switzerland notifies the other Contracting Jurisdiction. The notification made pursuant to Article 35(7)(b) is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Tanska
Sitoutumispäivä: H
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (Denmark) of the Convention, Denmark deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. ************************** On 29 June 2021, as a Party to the Convention, Denmark notified the Depositary of the following: Denmark withdraws the second reservation it made under Article 28(2)(a) of the Convention which read as follows: ??? 2. Part VI (Arbitration) of the Convention shall apply to a tax case only insofar the Parties agree that (a) the Chair of the arbitration panel shall be a judge, and (b) Denmark shall be permitted to publish abstracts of decisions made by the arbitration panel.??? The Consolidated MLI Position of Denmark reflecting its updated list of reservations and notifications is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. As a consequence of Denmark???s withdrawal of its reservation under Article 28(2)(a) of the Convention on 29 June 2021, objections to that reservation made by Canada and Australia fall away. The provisions of Part VI of the Convention are therefore now in effect between Denmark and Canada, and between Denmark and Australia.
Thaimaa
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention Thailand provided a list of expected reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. Pursuant to Articles 28(5) and 29(1) of the Convention, Thailand deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Tshekki
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, the Czech Republic deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Ukraina
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Article 2(1)(a)(ii) of the Convention, Ukraine wishes the following agreement(s) to be covered by the Convention: Taloudellisen yhteisty??n ja kehityksen j??rjest??n p????sihteeri pit???? julkisesti saatavilla tietoja yleissopimuksen soveltamisalan verosopimuksista, osapuolten tekemist?? varaumista ja osapuolten antamista ilmoituksista. Tiedot ovat saatavilla englannin kielell?? tallettajan ulkoisilta sivuilta: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Unkari
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) of the Convention, Hungary deposited a list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Uruguay
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) Uruguay deposited their list of reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Uusi-seelanti
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(5) and 29(1) (New Zealand and the United Kingdom) and Articles 28(6) and 29(3) (Sweden) of the Convention, New Zealand, Sweden and the United Kingdom deposited their list of reservations and notifications which are also accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Venäjä
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Article 2(1)(a)(ii) of the Convention, Russian Federation wishes the following agreements to be covered by the Convention: Taloudellisen yhteisty??n ja kehityksen j??rjest??n p????sihteeri pit???? julkisesti saatavilla tietoja yleissopimuksen soveltamisalan verosopimuksista, osapuolten tekemist?? varaumista ja osapuolten antamista ilmoituksista. Tiedot ovat saatavilla englannin kielell?? tallettajan ulkoisilta sivuilta: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf
Vietnam
Sitoutumispäivä: A
Varauma:
At the time of signature, pursuant to Articles 28(7) and 29(4) of the Convention, Lesotho, Thailand and Viet Nam provided a list of expected reservations and notifications which are accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.
Viro
Sitoutumispäivä: R
Voimaantulopäivä:
Varauma:
Pursuant to Articles 28(6) and 29(3) of the Convention, Estonia deposited a list of reservations and notifications which is accessible on the OECD website: http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf