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Georgetown Law Library

International and Foreign Tax Law Research Guide

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

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

Bloomberg Tax International's Treaties Modified by BEPS MLI table provides a regularly updated list of jurisdictions that have ratified the OECD's Multilateral Instrument.  Use IBFD's MLI Country Monitor to determine if a jurisdiction that has ratified the MLI  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. 

  • Treaties Modified by BEPS MLI
    This table lists all jurisdictions that have ratified the MIL and deposited it with the OECD.  It is regularly updated.
     
  • MLI Country Monitor on the IBFD Tax Research Platform
     
    • To access the tool, select Tables as the content type in the center of the homepage.  After the page refreshes, select the desired jurisdiction using the menu on the left.  After the page refreshes again, scroll through the list in the center of the page to find the MLI Country Monitor for the jurisdiction in question.  Click on the link to open
       
    • To generate a table comparing two or more jurisdictions have implemented the MLI, repeat the process described above for at least one other jurisdiction.  Then open the Documents menu near the top of the page and check the box next to each MLI Country Monitor table you would like to compare.  Then click on the icon in the shape of two sheets of paper to generate the comparison table.
       
  • MLI Covered Tax Agreements Tracker (TaxNotes.com)
    This tool allows you to check the MLI status of a particular bilateral tax treaty.  Us the Treaty Partner menus at the top to select the desired jurisdictions.  To view the MLI status of all bilateral tax treaties for a specific jurisdiction, select the desired jurisdiction from the Treaty Partner 1 menu.  Leave the Treaty Partner 2 menu on the default setting:  All.  Treaties will be displayed alphabetically by treaty partner in a table format and are color-coded by MLI status.  Click on the name of a treaty for additional information. 

    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.