MLI - Contents and Structure

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);
  • ​Article 3 - Hybrid mismatches
  • Article 4 - Dual resident entities
  • Article 5 - Application of methods for elimination of double taxation [read]
• 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 the 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 
  • Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
    • the BEPS perspective [under construction]
    • the application of Article 13 to the CTAs [under construction]
  • Article 14 - Splitting-up of Contracts 
  • Article 15 - Definition of a Person Closely Related to an Enterprise 
• 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]

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