First published in 2017, a new version of the database was released in June 2023 and allows tax authorities and other interested parties to make projections on how the BEPS MLI modifies a specific tax treaty. The updated database includes significant improvements that will enhance user experience and provide additional features to support the implementation and application of the BEPS MLI. One of the key updates is the inclusion of historical data, which allows users to view the application of the BEPS MLI at specific points in time. The upgrade also offers a more intuitive interface that makes it easier for users to search for and access information.

In particular, the database presents:

• aggregate statistics on the impact of the BEPS MLI;
• the specific matching outcomes under the BEPS MLI;
• a detailed overview of reservations and choices made by Signatories and Parties.

For more information on the database, see the disclaimer and user manual.

The previous beta version of the database may be accessed here.

Questions can be addressed to: multilateralinstrument@oecd.org.