Georgetown Law
Georgetown Law Library

International and Foreign Tax Law Research Guide

This guide is a starting point for research on international and foreign tax law research.

Multilateral Tax Treaties

Table of Contents

Selected Multilateral Treaties

There are relatively few multilateral tax treaties compared to the much larger number of bilateral tax treaties.  The most important of multilateral tax treaties are described below.

Tools for Monitoring the Adoption of MLI Provisions

Use Bloomberg Law's Multilateral Instruments Tool or IBFD's MLI Country Monitor to quickly determine whether a signatory to the OECD's Multilateral Instrument has adopted (or opted out of) the provisions set forth in a particular article of the treaty and whether it did so subject to any reservations.  To check the MLI status of bilateral tax treaties, use TaxNotes.com's MLI Covered Instruments Tracker.  Each of these tools is described in greater detail below. 

  • Multilateral Instrument Tool
    This Bloomberg Law tool can be used for a single jurisdiction or for multiple jurisdictions.
     
    • Begin by selecting one or more jurisdictions from the alphabetical list.  Then, under the heading Topics, check the box next to Status to determine if the jurisdictions selected have signed the MLI and, if so, which of the bilateral tax treaties for the selected jurisdictions are covered by the MLI.
       
    • Check the box next to List of Reservations and Notifications to determine if the jurisdictions previously selected have adopted an MLI article subject to any reservations.  To display only selected MLI articles, click on Expand Topics and then check the box next to the desired treaty article(s).
       
    • Be sure to select the Full Answer option in order to display complete information about each covered bilateral tax treaty and about each reservation.

       
  • MLI Country Monitor on the IBFD Tax Research Platform
     
    • To access the tool, select Quick Reference Tables as the content type in the center of the homepage.  After the page refreshes, select the desired jurisdiction from the menu on the left.  After the page refreshes again, scroll through the list to find the MLI Country Monitor for the jurisdiction in question.
       
    • To generate a table comparing two or more jurisdictions, begin by clicking on the Tools tab.  After the page refreshes, click on Country Tables Comparison and select MLI Country Monitor from the menu on the left.  Then choose the desired jurisdictions.

       
  • MLI Covered Tax Agreements Tracker (TaxNotes.com)
    This tool allows you to check the MLI status of bilateral tax treaties.  Treaties are arranged alphabetically by treaty partner in a table format and are color-coded by MLI status.  Click on the name of a treaty to view more detailed information about each treaty partner's signature and/or ratification of the MLI. 

    Note:  Current GULC faculty and students must log in to their individual TaxNotes.com accounts to access this tool.  Ask a librarian if you need assistance in registering for an account.