- Multilateral instrument to implement BEPS tax treaty measures—into the final phase
- Original news
- Can you offer a brief overview of the aims and scope of MLI?
- What are the main changes that MLI seeks to make to double tax treaties?
- What further steps will signatories to MLI need to take before the changes come into effect, and what is the likely timeframe?
- What is the UK’s position regarding the provisions of MLI that it does, and does not, propose to implement?
- What potential problems could the MLI encounter? To what extent will the MLI meet its defined aims?
- What role will arbitration play in resolving these disputes?
Tax analysis: Blaise Marin-Curtoud, partner in the tax team at Jones Day, examines the aims and scope of the multilateral instrument (MLI) to implement tax treaty measures to prevent base erosion and profits shifting (BEPS) and suggests MLI will have far-reaching effects in the international tax area.
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