The OECD provides a comprehensive list of countries that have signed the new multilateral instrument (MLI).
Most importantly, each country’s position on the various positions with other countries can be viewed. While being transparent, this myriad of menu selections will produce an even more complex environment globally. The strive for collaboration is somewhat achieved, based on more than 60 countries executing this document. However, the goal of simplification can certainly be questioned.
OECD’s press release and a link to this list is provided for reference. All international tax practitioners should review this long-awaited document.