Monaco has ten tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Liechtenstein complies with the minimum standard.

Monaco signed the MLI in 2017 and deposited its instrument of ratification on 10 January 2019, listing eight tax agreements.1 The MLI entered into force for Monaco on 1 May 2019.

Monaco is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

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. Some agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.

No jurisdiction has raised any concerns about their agreements with Monaco.


← 1. The agreement with Liechtenstein, already compliant with the minimum standard, was not listed under the MLI.

← 2. For its agreements listed under the MLI, Monaco is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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