The OECD has published an updated (consolidated) MLI position deposited by Japan on 14 February 2020. The update includes the addition of the 2015 tax treaty with Qatar as a covered agreement, as well as the related adjustments for the inclusion of the Qatar treaty in the various notifications included in the MLI position.
With the addition of the treaty by Japan, the BEPS MLI will now apply given that Qatar had already included the treaty in its MLI position. The BEPS MLI will apply for t…