BEPS ACTION 15 - THE MULTILATERAL INSTRUMENT

 

These web pages have the special focuse on the Multilateral Convention to Implement Tax-Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Instrument, or the MLI). [read]

 

The Focuses are on the following topics:

1. Analysis on Contents of the MLI

2. Application of the MLI Articles to the Tax Treaties