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Qatar Extends BEPS MLI to Tax Treaties with Georgia, Kazakhstan, and Tunisia

29 November 2021

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Treaty Development

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Qatar-Georgia-Kazakhstan-Tunisia-OECD

The OECD has published a consolidated MLI position deposited by Qatar on 25 November 2021. The consolidated MLI position includes the addition of the 2010 income and capital tax treaty with Georgia, the 2014 income tax treaty with Kazakhstan, and the 1997 income tax treaty with Tunisia as covered agreements, as well as related changes to include the treaties in the relevant MLI notifications and reservations. Kazakhstan has also included the 2014 treaty as a covered agreement in its MLI position and therefore the MLI will be effective for the treaty: with respect to taxes withheld at source on amounts...