The OECD has published an updated (consolidated) MLI position deposited by Japan on 22 July 2020. The update includes the addition of the 2014 tax treaty with Oman as a covered agreement, as well as the related adjustments for the inclusion of the Oman 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 Oman had already included the treaty in its MLI position.
The BEPS MLI will apply for the 20…