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Portugal Adds Treaty with Timor-Leste as Covered Agreement for BEPS MLI

09 March 2023

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Treaty Development

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Portugal-Timor-Leste (formerly East Timor)-OECD

The OECD has published an updated (consolidated) MLI position deposited by Portugal on 6 March 2023. The update includes the addition of the 2011 tax treaty with Timor-Leste as a covered agreement, as well as the related adjustments for the inclusion of the Timor-Leste treaty in the various notifications included in the MLI position. Note that Timor-Leste has not yet signed the MLI.