{
  "node_id": "oecd-beps-action-15-mli",
  "title": "Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-17",
  "bluf": "The OECD Multilateral Instrument (MLI) enables jurisdictions to swiftly modify their bilateral tax treaties to implement measures against Base Erosion and Profit Shifting (BEPS), such as preventing treaty abuse and improving dispute resolution. Its application to a specific treaty depends on the matching reservations and notifications made by both signatory jurisdictions under Part VI of the Convention.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "crs-oecd-tax-automatic"
  ],
  "primary_citations_count": 8
}