Tax treaties

Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures

 

The OECD Secretariat is developing a Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures (“MLI Toolkit”) that will include innovative tools to facilitate the application of the Multilateral Instrument to existing tax treaties. The MLI Toolkit, to be expanded over time, currently includes: 

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These tools are intended to be used in conjunction with the text of the Multilateral Instrument and its Explanatory Statement adopted by the ad hoc Group on 24 November 2016. 

FURTHER INFORMATION

 

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