MLI and Its Practical Perspectives

This webinar discusses the main aspects of the Multilateral Convention to Implement Tax Treaty related Measures to Prevent BEPS (MLI) and how it affects existing tax treaties from a practical perspective. It covers a general overview of the MLI and addresses the main aspects of the MLI provisions with specific focus on selected substantive and procedural provisions, including matching exercises and compatibility clauses supported by illustrative examples. Our instructors will share their practical experiences on the application of the MLI and associated implications in dealing with tax treaty issues after the MLI.


Topics Covered

Block 1: General overview of the MLI
  • Purpose of the MLI
  • Scope of application
  • Current status
Block 2: Main features of the MLI
  • Substantive provisions, including minimum standards
  • Compatibility clauses including reservations, notifications and matching exercises
  • Synthesized texts
Block 3: MLI from practical perspectives
  • PE, Dividends and Capital gains
  • Anti-abuse rules LOB/PPT
  • Other issues

Learning Objectives

After participating in this webinar, you will be able to:

  • Identify the main features and role of the MLI
  • Determine how and when the MLI could affect existing tax treaties
  • Differentiate the tax treaties and the specific provisions that are affected by the MLI in specific country situation
  • Compare the impact of the MLI from practical perspective


  • Speaker: Dirk Broekhuijsen, Tax Lawyer at the Dutch Tax Authority and Assistant Professor at Leiden Univerty, the Netherlands
  • Speaker: Luis Munoz, Partner DLA Piper Luxembourg
  • IBFD Facilitator: Birhanu Tadese Daba, Senior Associate, IBFD

Field of study


Who should participate

This webinar would benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:

  • Inhouse tax professionals and advisors looking to asses how the MLI affects existing tax treaties and the practical perspectives particularly on anti-abuse rules in the form of LoB, PPT and PE related measures
  • Legal professionals assessing the substantive and procedural aspects of the MLI and their practical implications
  • Government officials working on their country's possible position in signing the MLI or if a country has already signed the MLI, how the MLI affects existing tax treaties and its practical application in line with tax treaty provisions.

Course level and prerequisites

This is an intermediate-level webinar. Participants in this webinar are expected to have at least 3 to 5 years of experience in international tax and are familiar with the key concepts of international tax law, partculary on tax treaties.

Advance preparation

No advance preparation is needed. Participants are expected to be familiar with the key concepts of international tax law.

Interactive webinar – “Group Internet Based” (live webinar only)

During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions. Participants will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 09 Feb 2023

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.

Continuing Professional Education

Many accrediting organizations will grant continuing professional education (CPE) credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well. International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBA CPE credit – 1 (only applicable to live webinar).

Webinar registration details

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