Wednesday, November 30, 2016
Wednesday, February 1, 2017
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 Organization of Economic Co-operation and Development (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)