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BEPS Multilateral Instrument

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The OECD has published an opinion on ‘interpretation and implementation’ of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Instrument, or MLI) approved by the Conference of the Parties to the MLI.

The opinion sets out a series of guiding principles for addressing questions around interpretation and implementation of the MLI, ‘drawn from public international law, the design of the MLI itself and its drafting history’.

Issue: 1533
Categories: News