The BEPS MLI Matching Database is a key tool for stakeholders in the implementation and application of the Multilateral Convention to Implement Tax Treaty Related Measures to …

Nov 24, 2016 · Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations …

Feb 27, 2025 · What is the Multilateral Instrument? A group of more than 100 countries and jurisdictions, including all members of the OECD and G20, developed the Multilateral …

Mar 15, 2023 · The MLI constitutes a major change to international taxation and will enable international tax authorities around the world to challenge transactions and structures on a …

The Multilateral Instrument (the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions for governments to close the gaps in existing international tax rules by …

Le Secrétariat de l'OCDE a développé une boîte à outils pour l'application de l'Instrument multilatéral sur les mesures BEPS relatives aux conventions fiscales (« Boite à outils de l’IM …

All parties that become signatories to the MLI are committing to implementing the OECD’s “minimum standard” on treaty abuse. This means that some form of anti-treaty abuse …

For access to the official and up to-date texts of OECD Legal Instruments, as well as other related information, please consult the Compendium of OECD Legal Instruments at …

The MLI is an extensive and highly technical text, which cannot be analyzed in detail in a 10-page assignment. However, in the following pages I will try to present the main aspects of the MLI …

The BEPS multilateral instrument was negotiated within the framework of the OECD G20 BEPS project and enables countries and jurisdictions to swiftly modify their bilateral tax treaties to …