North Macedonia

The Republic of North Macedonia has 48 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

The Republic of North Macedonia signed the MLI in 2020. 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.

The Republic of North Macedonia has not listed its agreement with Switzerland under the MLI but has signed a bilateral complying instrument with respect to that agreement.

The Republic of North Macedonia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

← 1. For its agreements listed under the MLI, the Republic of North Macedonia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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