Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
More than 100 jurisdictions have concluded negotiations on a multilateral instrument (MLI) that will swiftly 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 OECD/G20 Base Erosion and Profit Shifting Project into more than 2000 tax treaties worldwide. A signing ceremony will be held in June 2017 in Paris.
Download the text (PDF)
Download the Explanatory Statement (PDF)
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HIGHLIGHTS
- Countries adopt multilateral convention to close tax treaty loopholes and improve functioning of international tax system (press release)
- Les pays adoptent une convention multilatérale destinée à fermer les brèches et à améliorer le fonctionnement du système fiscal international (communiqué de presse)
- Remarks by Angel Gurría, Adoption Ceremony of the BEPS Treaty (Speech by the OECD Secretary-General)
- Information brochure (PDF)
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