For easy understanding of the applicability of Article 2(1)(a)(ii) of MLI, we present the decision tree diagram (flow chart). It is a quick summary of Article 2 of Multilateral Instrument.
As per Article 2(1)(a)(ii) of MLI, the MLI will modify only those double tax agreements that :
- Each Party has specifically identified and listed in a notification to the Depository
- As well as any amending or accompanying instruments to it
- This is determined by title, names of the parties, date of signature, and, if applicable, at the time of notification (the date of entry into force).