- The Multilateral Convention to implement BEPS tax treaty measures
- Original news
- What is the purpose of the new Multilateral Convention?
- How does the Convention fit within the wider BEPS project?
- What topics are covered by the Convention?
- Hybrid mismatches
- Treaty abuse
- PE status
- Dispute resolution
- Can jurisdictions pick and choose which parts of the Convention to apply?
- What happens now?
Tax analysis: The Organisation for Economic Cooperation and Development (OECD) has published a Multilateral Convention to enable jurisdictions to implement treaty related aspects of the Base Erosion and Profit Shifting (BEPS) project without needing to amend individual bilateral tax treaties. Hatice Ismail and Martin Shah, Simmons & Simmons, describe the main provisions of the Convention and the work that still lies ahead.
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