Protocol: An agreement that amends or supplements an existing Double Tax Agreement (DTA).
(BEPS) Multilateral Instrument: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) modifies the application of existing tax treaties.
| Countries | Double Tax Agreement | Multilateral Instrument (MLI) | |||||
|---|---|---|---|---|---|---|---|
| Document Type | Signature | Entry into Force | Status | Agreement Text | Modified by MLI | MLI Entry into Force | |