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
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