Find the SPECIAL WEBPAGES for

 

The Multilateral Convention to Implement Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (The Multilateral Instrument / the MLI), which covers the following topics:

  • The Multilateral Instrument (the MLI) 
    • article-by-article analysis 
    • synthesised texts
    • relations between the MLI and the Model Tax Convention
  • OECD/G20 BEPS actions
    • relations between the MLI and BEPS actions
    • minimum standards

 

In addition, the webpages contain the following information:

  • The Inclusive Framework on BEPS
    • member states/jurisdictions
    • monitoring and review
  • Exchange of Information 
    • country-by-country Reporting
    • common reporting standards (CRS) and FATCA
    • implementation and peer review
  • Bilateral Treaties