2. Current Parties and Non-Parties
As of 24 November 2025, the BEPS MLI had entered into force for most of its signatories (Figure 2).
Figure 2. Entry into force Status of the BEPS MLI
Source: Author’s calculations using OECD data.
The 18 jurisdictions for which the BEPS MLI is yet to enter into force are listed in Table 1, grouped by region with the year of signature for each. Of these, Argentina has already completed the required procedures for the instrument to enter into force on 1 January 2026.