Tax treaties

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

 

Angel Gurría, OECD Secretary-General and Mike Williams, Director of Business and International Tax at HM Treasury, United Kingdom

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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FURTHER INFORMATION

 

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