Database related to article. In the article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI) in terms of states that are parties to the MLI , covered tax treaties, and bilateral tax treaties whose application has been modified by the MLI. From this follows that there are 79 parties to the MLI and that the MLI covers 1,.232 tax treaties. Another important outcome is that the OECD currently overreports the effectiveness of the MLI, even though precise standards are crucial for fair reporting on the MLI.

Issued: 2023-01-30