Interpretation under the Multilateral Instrument (MLI) – Part Two

Journal
Pötgens, F.P.G.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Schönfeld, J.; Vann, R.J.; Wiman, B.
International; OECD
Bulletin for International Taxation 2025 (Volume 79), No. 8
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This article, the second of a two-part series, focuses on specific aspects of MLI interpretation, including the Explanatory Statement and Opinion of the Conference of the Parties, the BEPS Action Reports, the 2017 OECD Commentaries and future amendments, the impact of reservations and language issues.