The Multilateral Instrument – EU overview

See enclosed an infographic that presents the impact of the MLI on tax agreements with EU countries from a Dutch tax perspective. It should be noted that not all EU countries that fall under the scope of the MLI are depicted in this figure. The Netherlands’ government has adopted a relatively large set of MLI provisions, as compared to other Signatories. In addition to this, the Netherlands has put a relative large proportion of its tax agreements under the scope of the MLI.

As from January 1st, 2020, 21 tax agreements will be modified as a result of the MLI. Almost half of that amount will be within the EU. The larger proportion however, 34 tax agreements that fall under the scope of the MLI, are going to be modified in the upcoming years, as soon as the other contracting states ratify and implement the MLI.