Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

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  • Developing a Multilateral Instrument to Modify Bilateral Tax Treaties Book Detail

  • Author : OCDE,
  • Release Date : 2015-10-20
  • Publisher : OCDE
  • Genre : Double taxation
  • Pages : 56
  • ISBN 13 : 9789264241671
  • File Size : 8,8 MB

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties by OCDE, PDF Summary

Book Description: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.

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