2. Geographical Representation of Signatories and Non-Signatories
The representation of signatories relative to non-signatories varies across regions, with the highest in Europe and the lowest in Oceania (Figure 1).
Figure 2. Geographical Representation of BEPS MLI Signatories and Non-Signatories
Source: Author’s calculations partly based on OECD data.
3. Representation of Signatories and Non-Signatories within Regional Economic Organizations and other Groupings
With the exception of the European Union and the Gulf Cooperation Council, all of whose members are signatories, the representation of signatories relative to non-signatories within various regional economic organizations and other groupings varies across groupings, with the highest percentage in the OECD and the lowest in the SAARC (Figure 2).
Figure 3. Representation of BEPS MLI Signatories and non-Signatories within Regional Economic Organizations and other Groupings
Source: Author’s calculations partly based on OECD data.