Understanding the Multilateral Instrument (MLI)

This approximately 1-hour webinar focuses on the Multilateral Instrument (MLI) that implements treaty related aspects of the OECD’s BEPS Action Plan. The webinar aims to provide participants with an understanding of how the MLI works and how it may affect existing tax treaties. This includes explaining what tax issues are addressed, the options available to participating jurisdictions, how the mechanics work, as well as interpretation and procedural issues. The practical aspects of how to identify whether and how existing treaties have been impacted by the MLI will also be covered.

Overview and learning objectives

During this live webinar, participants will:

  • learn about the objectives of the ML
  • understand the MLI modus operandi
  • appreciate potential issues of interpretation and controversies in the MLI application
  • learn about the anti-avoidance provisions that may potentially amend tax treaties
  • comprehend the structure of the MLI substance provisions
  • understand the practical implications of the MLI going forward

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including in-house tax managers and directors, tax lawyers, advisers, policymakers and government officials who wish to improve their understanding of the MLI and its impact on the international tax world.

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to have a good understanding of international tax law, especially tax treaties.

Advance preparation

Participation in this webinar does not require any preparation.

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

To safeguard the interactive nature of the webinar, a limited number of participants will be accepted. Early registration is therefore recommended. 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 or to complete short tests. Participants who follow the live broadcast will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 5 February 2020

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation or assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months from the date of registration and/or live broadcast.

Continuing Professional Education

Many accrediting organizations will grant CPE credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body whether this applies only to live webinars or to on-demand webinars as well.

 

The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education 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: www.nasbaregistry.org. NASBA CPE credit - 1, (only applicable to live webinar​).

Webinar registration details

If you have any questions regarding following the webinar, technical requirements, and payments and cancellations, please consult our FAQ.

Topics covered 

  • The role and legal status of the MLI
  • Modus operandi of the MLI
  • Structure of the MLI substance provisions
  • Synthesized texts
  • Potential interpretation issues and controversies
  • Current impact of the MLI on tax treaties

Instructors 

  • Carlos Gutiérrez Puente
  • Jan de Goede
  • Laura Ambagtsheer-Pakarinen