Many of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project’s 15 actions cannot be tackled without amending bilateral tax treaties. Given the sheer number of treaties in effect, implementing these changes on a treaty-by-treaty basis would be a very lengthy process.
More than 100 jurisdictions have concluded negotiations on a multilateral instrument (MLI) that will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The new instrument will transpose results from the BEPS project into more than 2,000 tax treaties worldwide.
The text of the OECD Multilateral Convention (2016) (in HTML format) is now available and searchable on the IBFD Tax Research Platform.
Journal articles about the Multilateral Convention
Many of our Journals also feature interesting news about the Multilateral Convention. Below is a selection of interesting Pay-Per-View
BEPS Country Monitor with Compare Tool
Stay abreast of current BEPS-related legislative changes with IBFD's new BEPS Country Monitor with Compare Tool