Papua New Guinea

Papua New Guinea has ten tax agreements in force, as reported in its response to the Peer Review questionnaire.

Papua New Guinea signed the MLI in 2019, listing its non-compliant agreements.

Papua New Guinea is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Papua New Guinea’s listed agreements under the MLI will start to be compliant after Papua New Guinea’s ratification of the MLI. Papua New Guinea is encouraged to ratify the MLI as soon as possible. Papua New Guinea indicated that it expected to commence its ratification process of the MLI in 2021.


← 1. For its agreements listed under the MLI, Papua New Guinea is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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