What this status list records
The OECD list is dated 15 September 2026 and contains 107 numbered signatories/parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Lebanon is separately listed as intending to sign, not as a numbered signatory. This is a dated status directory: it does not by itself determine how a specific treaty or payment is modified. The full table below preserves every jurisdiction and every populated date column.
Read signature, deposit and force separately
Signature, deposit of ratification/acceptance/approval and entry into force are separate milestones. Empty cells mean no entry is shown in this edition; they are not zero dates or a statement that no future action can occur. Entry into force of the MLI for a jurisdiction is distinct from entry into effect for particular taxes/treaties. The PDF links each jurisdiction’s reservations and notifications, Article 35(7)(b) notices, later notices and arbitration profile where available. Consult those underlying positions and the covered-treaty matching rules before applying a change.
The current MLI position and the asterisk
The current position is the later of the position filed on deposit and subsequent positions after becoming a party. Later notices may include Article 35(1)(b) election of a shorter entry-into-effect period. Asterisk-marked parties confirmed that certain Article 2-notified agreements, whose force dates were initially omitted, have now entered into force; the asterisk is not a general treaty exemption or arbitration marker. Arbitration profiles concern jurisdictions choosing PartVI, and the profile-date column is not the MLI’s force date.
Singapore and other illustrative entries
Singapore signed 7 June 2017,deposited 21 December 2018,and entered into force 1 April 2019; its later notification is 11 August 2021 and arbitration profile 20 December 2024. China and Hong Kong show 1 September 2022 force,with Hong Kong’s Article 35(7)(b) notice 22 February 2024. Montenegro shows 1 September 2026 force,while Argentina shows 1 January 2026. Algeria,Antigua and Barbuda,Brazil and other rows can show signature alone; do not convert that into assumed ratification. These illustrations should be read against the full row-specific directory rather than substituted for it.
Territories, non-standard filings and declarations
The Netherlands is responsible for Curaçao’s international relations and filed its reservations/notifications.20 December 2017 for Curaçao records the Netherlands’ provisional communication and intended definitive filing on acceptance. China similarly submitted for Hong Kong under Article 2(1)(a)(i)(B). Czechia’s deposit position separates reservations and notifications, with English following Czech, and later notifications were not consolidated into that original list; consult both. Mauritius submitted a draft position on 10 October 2018 before its definitive ratification filing. Spain and Türkiye made separate declarations linked in the PDF. France has two post-party notice dates,22 September 2020 and 13 November 2024; both are retained.
Complete 107-jurisdiction status table
Dates retain the PDF’s day-month-year format. A dash means the source cell is blank. Where two dates appear in one notice cell, both source dates are shown. Numbering and asterisks follow the source.
| No. | Jurisdiction | Signature | Deposit of ratification/acceptance/approval | Entry into force | Article35(7)(b) notification | Notification after becoming a party | Arbitration profile |
|---|---|---|---|---|---|---|---|
| 1 | Albania | 28-05-2019 | 22-09-2020 | 01-01-2021 | — | — | — |
| 2 | Algeria | 27-06-2024 | — | — | — | — | — |
| 3 | Andorra | 07-06-2017 | 29-09-2021 | 01-01-2022 | — | — | 28-06-2022 |
| 4 | Antigua and Barbuda | 18-06-2025 | — | — | — | — | — |
| 5 | Argentina | 07-06-2017 | 29-09-2025 | 01-01-2026 | — | — | — |
| 6 | Armenia | 07-06-2017 | 25-09-2023 | 01-01-2024 | — | — | — |
| 7 | Australia | 07-06-2017 | 26-09-2018 | 01-01-2019 | — | 02-10-2020 | 15-09-2026 |
| 8 | Austria | 07-06-2017 | 22-09-2017 | 01-07-2018 | — | 28-08-2023 | 28-06-2022 |
| 9 | Azerbaijan | 20-11-2023 | 24-09-2024 | 01-01-2025 | — | — | — |
| 10 | Bahrain* | 27-11-2020 | 23-02-2022 | 01-06-2022 | — | — | — |
| 11 | Barbados | 24-01-2018 | 21-12-2020 | 01-04-2021 | — | — | 25-03-2021 |
| 12 | Belgium | 07-06-2017 | 26-06-2019 | 01-10-2019 | — | 25-11-2021 | 29-09-2025 |
| 13 | Belize | 11-01-2019 | 07-04-2022 | 01-08-2022 | — | — | — |
| 14 | Bosnia and Herzegovina | 30-10-2019 | 16-09-2020 | 01-01-2021 | — | — | — |
| 15 | Brazil | 20-10-2025 | — | — | — | — | — |
| 16 | Bulgaria | 07-06-2017 | 16-09-2022 | 01-01-2023 | — | — | — |
| 17 | Burkina Faso | 07-06-2017 | 30-10-2020 | 01-02-2021 | — | — | — |
| 18 | Cameroon | 11-07-2017 | 21-04-2022 | 01-08-2022 | — | — | — |
| 19 | Canada | 07-06-2017 | 29-08-2019 | 01-12-2019 | — | 08-10-2020 | 16-12-2022 |
| 20 | Chile | 07-06-2017 | 26-11-2020 | 01-03-2021 | — | — | — |
| 21 | China (People’s Republic of) | 07-06-2017 | 25-05-2022 | 01-09-2022 | — | — | — |
| 22 | Colombia | 07-06-2017 | — | — | — | — | — |
| 23 | Costa Rica | 07-06-2017 | 22-09-2020 | 01-01-2021 | — | — | — |
| 24 | Côte d'Ivoire | 24-01-2018 | 25-09-2023 | 01-01-2024 | — | — | — |
| 25 | Croatia | 07-06-2017 | 18-02-2021 | 01-06-2021 | — | 02-10-2024 | — |
| 26 | Curaçao* | 20-12-2017 | 29-03-2019 | 01-07-2019 | — | — | 25-03-2021 |
| 27 | Cyprus | 07-06-2017 | 23-01-2020 | 01-05-2020 | — | — | — |
| 28 | Czechia | 07-06-2017 | 13-05-2020 | 01-09-2020 | — | 16-08-2024 | — |
| 29 | Democratic Republic of the Congo | 19-09-2024 | — | — | — | — | — |
| 30 | Denmark | 07-06-2017 | 30-09-2019 | 01-01-2020 | — | 29-06-2021 | 07-09-2023 |
| 31 | Egypt | 07-06-2017 | 30-09-2020 | 01-01-2021 | — | — | — |
| 32 | Estonia | 29-06-2018 | 15-01-2021 | 01-05-2021 | 01-06-2022 | — | — |
| 33 | Eswatini | 27-09-2023 | — | — | — | — | — |
| 34 | Fiji | 07-06-2017 | — | — | — | — | 25-03-2021 |
| 35 | Finland | 07-06-2017 | 25-02-2019 | 01-06-2019 | — | 11-12-2025 | 26-05-2025 |
| 36 | France* | 07-06-2017 | 26-09-2018 | 01-01-2019 | — | 22-09-2020 13-11-2024 | 16-09-2022 |
| 37 | Gabon | 07-06-2017 | — | — | — | — | — |
| 38 | Georgia | 07-06-2017 | 29-03-2019 | 01-07-2019 | — | 27-11-2025 | — |
| 39 | Germany | 07-06-2017 | 18-12-2020 | 01-04-2021 | 01-06-2025 | — | 28-06-2022 |
| 40 | Greece | 07-06-2017 | 30-03-2021 | 01-07-2021 | — | 02-10-2024 | 25-03-2021 |
| 41 | Guernsey | 07-06-2017 | 12-02-2019 | 01-06-2019 | — | — | — |
| 42 | Hong Kong (China) | 07-06-2017 | 25-05-2022 | 01-09-2022 | 22-02-2024 | — | — |
| 43 | Hungary | 07-06-2017 | 25-03-2021 | 01-07-2021 | — | 02-10-2024 | 28-06-2022 |
| 44 | Iceland | 07-06-2017 | 26-09-2019 | 01-01-2020 | — | 14-12-2021 | — |
| 45 | India | 07-06-2017 | 25-06-2019 | 01-10-2019 | — | — | — |
| 46 | Indonesia | 07-06-2017 | 28-04-2020 | 01-08-2020 | 12-01-2026 | 27-11-2023 | — |
| 47 | Ireland | 07-06-2017 | 29-01-2019 | 01-05-2019 | — | — | 25-03-2021 |
| 48 | Isle of Man | 07-06-2017 | 25-10-2017 | 01-07-2018 | — | — | — |
| 49 | Israel* | 07-06-2017 | 13-09-2018 | 01-01-2019 | — | — | — |
| 50 | Italy | 07-06-2017 | — | — | — | — | 28-06-2022 |
| 51 | Jamaica | 24-01-2018 | — | — | — | — | — |
| 52 | Japan | 07-06-2017 | 26-09-2018 | 01-01-2019 | — | 20-06-2023 | 15-09-2026 |
| 53 | Jersey* | 07-06-2017 | 15-12-2017 | 01-07-2018 | — | — | — |
| 54 | Jordan | 19-12-2019 | 29-09-2020 | 01-01-2021 | — | — | — |
| 55 | Kazakhstan | 25-06-2018 | 24-06-2020 | 01-10-2020 | — | 26-11-2020 | — |
| 56 | Kenya | 26-11-2019 | 08-01-2025 | 01-05-2025 | — | — | — |
| 57 | Korea | 07-06-2017 | 13-05-2020 | 01-09-2020 | — | — | — |
| 58 | Kuwait | 07-06-2017 | — | — | — | — | — |
| 59 | Latvia | 07-06-2017 | 29-10-2019 | 01-02-2020 | — | 20-04-2021 | — |
| 60 | Lesotho | 09-02-2022 | 28-07-2022 | 01-11-2022 | — | — | 28-06-2022 |
| 61 | Liechtenstein | 07-06-2017 | 19-12-2019 | 01-04-2020 | — | — | 25-03-2021 |
| 62 | Lithuania* | 07-06-2017 | 11-09-2018 | 01-01-2019 | — | — | — |
| 63 | Luxembourg | 07-06-2017 | 09-04-2019 | 01-08-2019 | — | — | 21-02-2023 |
| 64 | Malaysia* | 24-01-2018 | 18-02-2021 | 01-06-2021 | — | 10-11-2022 | — |
| 65 | Malta* | 07-06-2017 | 18-12-2018 | 01-04-2019 | — | 02-10-2024 | 28-06-2022 |
| 66 | Mauritius | 05-07-2017 | 18-10-2019 | 01-02-2020 | — | — | 28-06-2022 |
| 67 | Mexico | 07-06-2017 | 15-03-2023 | 01-07-2023 | — | — | — |
| 68 | Monaco | 07-06-2017 | 10-01-2019 | 01-05-2019 | — | — | — |
| 69 | Mongolia | 06-10-2022 | 30-09-2024 | 01-01-2025 | — | — | — |
| 70 | Montenegro | 12-11-2025 | 06-05-2026 | 01-09-2026 | — | — | — |
| 71 | Morocco | 25-06-2019 | — | — | — | — | — |
| 72 | Namibia | 30-09-2021 | — | — | — | — | — |
| 73 | Netherlands | 07-06-2017 | 29-03-2019 | 01-07-2019 | — | 25-11-2021 | 15-09-2026 |
| 74 | New Zealand | 07-06-2017 | 27-06-2018 | 01-10-2018 | — | — | 29-09-2025 |
| 75 | Nigeria | 17-08-2017 | — | — | — | — | — |
| 76 | North Macedonia | 29-01-2020 | — | — | — | — | — |
| 77 | Norway | 07-06-2017 | 17-07-2019 | 01-11-2019 | — | — | — |
| 78 | Oman | 26-11-2019 | 07-07-2020 | 01-11-2020 | — | — | — |
| 79 | Pakistan | 07-06-2017 | 18-12-2020 | 01-04-2021 | — | — | — |
| 80 | Panama | 24-01-2018 | 05-11-2020 | 01-03-2021 | — | — | — |
| 81 | Papua New Guinea | 23-01-2019 | 31-08-2023 | 01-12-2023 | — | — | 11-01-2024 |
| 82 | Peru | 27-06-2018 | 09-06-2025 | 01-10-2025 | — | — | — |
| 83 | Poland* | 07-06-2017 | 23-01-2018 | 01-07-2018 | — | — | — |
| 84 | Portugal | 07-06-2017 | 28-02-2020 | 01-06-2020 | — | 06-03-2023 | 25-03-2021 |
| 85 | Qatar* | 04-12-2018 | 23-12-2019 | 01-04-2020 | — | 25-11-2021 | — |
| 86 | Romania | 07-06-2017 | 28-02-2022 | 01-06-2022 | 15-09-2026 | — | — |
| 87 | Russian Federation | 07-06-2017 | 18-06-2019 | 01-10-2019 | 17-01-2024 | — | — |
| 88 | San Marino* | 07-06-2017 | 11-03-2020 | 01-07-2020 | — | — | — |
| 89 | Saudi Arabia* | 18-09-2018 | 23-01-2020 | 01-05-2020 | — | — | — |
| 90 | Senegal | 07-06-2017 | 10-05-2022 | 01-09-2022 | — | — | — |
| 91 | Serbia | 07-06-2017 | 05-06-2018 | 01-10-2018 | — | 27-09-2023 | — |
| 92 | Seychelles | 07-06-2017 | 14-12-2021 | 01-04-2022 | — | — | — |
| 93 | Singapore | 07-06-2017 | 21-12-2018 | 01-04-2019 | — | 11-08-2021 | 20-12-2024 |
| 94 | Slovak Republic | 07-06-2017 | 20-09-2018 | 01-01-2019 | — | 02-10-2024 | — |
| 95 | Slovenia | 07-06-2017 | 22-03-2018 | 01-07-2018 | — | 15-09-2026 | 28-06-2022 |
| 96 | South Africa | 07-06-2017 | 30-09-2022 | 01-01-2023 | — | — | — |
| 97 | Spain | 07-06-2017 | 28-09-2021 | 01-01-2022 | 26-05-2026 | — | 25-03-2021 |
| 98 | Sweden | 07-06-2017 | 22-06-2018 | 01-10-2018 | — | — | 25-03-2021 |
| 99 | Switzerland | 07-06-2017 | 29-08-2019 | 01-12-2019 | 28-05-2026 | — | 28-06-2022 |
| 100 | Thailand | 09-02-2022 | 31-03-2022 | 01-07-2022 | — | — | — |
| 101 | Tunisia | 24-01-2018 | 24-07-2023 | 01-11-2023 | — | — | — |
| 102 | Türkiye | 07-06-2017 | — | — | — | — | — |
| 103 | Ukraine* | 23-07-2018 | 08-08-2019 | 01-12-2019 | — | 20-10-2025 | — |
| 104 | United Arab Emirates* | 27-06-2018 | 29-05-2019 | 01-09-2019 | — | — | — |
| 105 | United Kingdom* | 07-06-2017 | 29-06-2018 | 01-10-2018 | — | — | 31-05-2024 |
| 106 | Uruguay | 07-06-2017 | 06-02-2020 | 01-06-2020 | — | — | — |
| 107 | Viet Nam | 09-02-2022 | 23-05-2023 | 01-09-2023 | — | — | — |
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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