25 November 2016

BEPS多国間条約(MLI)のテクストが、公表されていた

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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