Mongolia has 25 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Mongolia has not signed the MLI.

Mongolia indicated in its response to the Peer Review questionnaire that it intends to join the MLI in early 2022.

In their responses to the Peer Review questionnaire, Hungary and Indonesia indicated that their agreements with Mongolia did not give rise to material treaty shopping concerns, for their respective jurisdictions.

Mongolia has developed a plan for the implementation of the minimum standard in its agreements with Austria, Belarus, Belgium, Bulgaria, Canada, China (People's Republic of), Czech Republic, France, Germany, Hungary, India, Indonesia, Kazakhstan, Korea, Malaysia, Poland, Russian Federation, Singapore, Switzerland, Turkey, Ukraine, United Kingdom and Viet Nam. Mongolia indicated in its response to the Peer Review questionnaire that it intends to sign the MLI in early 2022 and list those agreements to be covered.

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at