This note provides an overview of the jurisdictions that have signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). It also covers the representation of both signatories and non-signatories across the main geographical regions as well as within various regional economic organizations and other groupings.

1. Geographical Distribution of Signatories

As of 22 November 2025, the BEPS MLI had been signed by 107 jurisdictions. Figure 1 provides a breakdown of this number according to geographical regions.

Figure 1. Geographical Distribution of BEPS MLI Signatories

Source: Author’s calculations using OECD data.

The full listing of BEPS MLI signatories is presented in Table 1.

Table 1. BEPS MLI Signatories by Region

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