Iceland on September 27 became a party to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI) by depositing its instrument of acceptance of the agreement with the OECD. Iceland is the 89th jurisdiction to join the tax agreement.
The BEPS MLI will enter into force for Iceland on January 1, 2020.
You can read Iceland’s list of reservations and notifications concerning the BEPS MLI at this link.
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