Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Mongolia

A. Progress in the implementation of the minimum standard

Mongolia has 25 tax agreements in force as reported in its response to the Peer Review questionnaire.

None of Mongolia’s agreements comply with the minimum standard or are subject to a complying instrument.

Mongolia has not signed the MLI.

Mongolia indicated in its response to the Peer Review questionnaire that it is currently working towards signing the MLI.

B. Implementation issues

As Mongolia has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Mongolia

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Austria	No	N/A	No	N/A
2	Belarus*	No	N/A	No	N/A
3	Belgium	No	N/A	No	N/A
4	Bulgaria	No	N/A	No	N/A
5	Canada	No	N/A	No	N/A
6	China (People's Republic of)	No	N/A	No	N/A
7	Czech Republic	No	N/A	No	N/A
8	Democratic People’s Republic of Korea*	No	N/A	No	N/A
9	France	No	N/A	No	N/A
10	Germany	No	N/A	No	N/A
11	Hungary	No	N/A	No	N/A
12	India	No	N/A	No	N/A
13	Indonesia	No	N/A	No	N/A
14	Kazakhstan	No	N/A	No	N/A
15	Korea	No	N/A	No	N/A
16	Kyrgyzstan*	No	N/A	No	N/A
17	Malaysia	No	N/A	No	N/A
18	Poland	No	N/A	No	N/A
19	Russia	No	N/A	No	N/A
20	Singapore	No	N/A	No	N/A
21	Switzerland	No	N/A	No	N/A
22	Turkey	No	N/A	No	N/A
23	Ukraine	No	N/A	No	N/A
24	United Kingdom	No	N/A	No	N/A
25	Viet Nam	No	N/A	No	N/A