International - OECD Multilateral Convention to Prevent BEPS: Implementation Guide and Initial Thoughts
- C. Silberztein; B. Granel; J.-B. Tristram
- International Transfer Pricing Journal, 2017 (Volume 24), No 5
- 2 August 2017
The final version of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) was published at the end of November 2016, and the signing ceremony took place in Paris on 7 June 2017, during which 67 countries covering 68 jurisdictions signed the instrument. Cameroon and Mauritius joined the initial signatories on early July 2017.In this article, the authors provide a general description of the MLI, discuss the step plan to analyse whether a given tax treaty provision will be impacted by the instrument and offer some personal concluding remarks.