What Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) requires
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.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/beps/beps-actions/action15/
SHA-256 integrity: b005513806b001c1cdd2f09234490f13f466b374ccc5b217de707aba76b07784
Primary Citations — 8 traced to source
- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, Article 2 - Interpretation of Terms
- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, Article 6 - Purpose of a Covered Tax Agreement
+ 6 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/oecd-beps-action-15-mli.json — 6-field metadata
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- Canonical URL: https://bidda.com/intelligence/oecd-beps-action-15-mli
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