Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

1. On 24 November 2016 the Organisation for Economic Co-operation and Development [OECD] published its 15th action plan for the implementation of Base Erosion and Profit Shifting [BEPS] – Multilateral Instrument ].

2. 18 February 2021, Malaysia deposited its instrument of ratification of the Multilateral Convention on the Implementation of Measures relating to Tax Treaties to Prevent Base Erosion and Profit Shifting [“MLI”] with the OECD.

3. 1 June 2021, the MLI will come into force in Malaysia.

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马来西亚参与 BEPS 第15行动计划“多边公约” (MLI) 1. 2016年11月24日经济合作发展组织 [OECD] 公布了落实税基侵蚀与利润移转[Base Erosion and Profit Shifting, “BEPS”] 的第15项行动计划 ─ 多边工具[Multilateral Instrument]:

2. 2021年2月18日，马来西亚向经合组织交存《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》[“MLI”] 批准书。

3. 2021年6月1日，”多边公约”将在马来西亚生效。