Tax treaties

OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures


31/05/2016 – Public comments are invited on technical issues identified in a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures.


The report on Action 15 of the BEPS Action Plan (Developing a Multilateral Instrument to Modify Bilateral Tax Treaties) concludes that a multilateral instrument to modify bilateral tax treaties to implement the tax treaty-related BEPS measures is not only feasible but also desirable, and that negotiations for the instrument should be convened quickly. Based on this report, an Ad Hoc Group was established on 27 May 2015 with the objective of developing a multilateral instrument to modify existing bilateral tax treaties in order to swiftly implement the tax treaty measures developed in the course of the OECD-G20 BEPS Project.


The Ad Hoc Group now includes 96 countries all participating on an equal footing, as well as a number of non-State jurisdictions and international organisations participating as Observers. The Ad Hoc Group aims to conclude its work and open the multilateral instrument for signature by 31 December 2016.  


The Request for Input outlines the background and purpose of the multilateral instrument and describes briefly the technical issues arising from its development, including the issues to be considered in the context of the optional provision on MAP arbitration. Commentators are invited to respond to the specific questions included in the request for input, as well as other technical issues that may arise from implementing the treaty-related BEPS measures in the context of the network of existing bilateral tax treaties.


Comments and input should be sent by e-mail no later than 30 June 2016 to [email protected] in Word format. Please note that all comments received will be made publicly available. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.


Public Consultation

A public consultation meeting on the multilateral instrument will be held in Paris at the OECD Conference Centre on 7 July 2016 beginning at 10.00 am.  Information about requesting to attend the public consultation meeting is available online.

LIVE STREAMING : This meeting will be broadcast live on the internet: Please note that no advanced registration is required for this live streaming.