2. Current Parties and Non-Parties
As of 26 May 2026, the BEPS MLI is in force for most of its signatories (Figure 2).
Figure 2. Entry into force Status of the BEPS MLI
Source: Author’s calculations based on OECD data.
The 17 jurisdictions for which the BEPS MLI is yet to enter into force are listed in Table 1, grouped by region and showing the year of signature for each. Of these, Montenegro has already completed the required procedures for the instrument to enter into force on 1 September 2026.
Table 1. Jurisdictions for which the BEPS MLI is yet to enter into force