Structure of the Multilateral Instrument (the MLI) [Read]

 

Structure of the MLI

 

The MLI consists of the following parts:

  • Preamble
  • Part I - Scope and interpretation of terms (Articles 1 and 2);
    • ​Article 2 - Interpretation of Terms [read]
  • Part II - Hybrid mismatches (Articles 3 to 5);
  • Part III - Treaty abuse (Articles 6 to 11);
    • ​Article 6 - Purpose of a covered tax agreement [read]
    • Article 7 - Prevention of treaty abuse [read]
    • Article 9 - Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property [read Part 1] [read Part 2]
  • Part IV - Avoidance of permanent establishment status (Articles 12 to 15);
    • ​​Article 12 - Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies [read]
    • Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions [read]
    • Article 14 - Splitting-up of Contracts [read]
    • Article 15 - Definition of a Person Closely Related to an Enterprise [read]
  • Part V - Improving dispute resolution (Articles 16 and 17);
    • ​​Article 16 - Mutual agreement procedure [read]
  • Part VI - Arbitration (Articles 18 to 26);
    • ​​Article 23 - Types of arbitration process [read]
  • Part VII - Final provisions (Articles 27 to 39)
    • ​Article 34 - Entry into force [read]
    • Article 35 - Entry into effect [read]