Namibia has eleven tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Namibia signed the MLI in September 2021 and listed its non-compliant agreements. The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Namibia is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1