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BEPS MLI in Force for Belize and Cameroon

01 August 2022

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Treaty Development

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Belize-Cameroon-OECD

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Belize and Cameroon on 1 August 2022. With respect to the covered agreements (tax treaties) between Belize and Cameroon and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2023 in respect of withholding taxes and for taxable periods beginning on or after 1 February 2023 in respect of other taxes (six months after entry into force). Click the following link for the definitive list of reservations and...