martes, 29 de noviembre de 2016

Multilateral instrument to implement BEPS treaty-related recommendations almost final P

The OECD has been developing a Multilateral Instrument (MLI) that could amend bilateral treaties to
swiftly implement the tax treaty measures developed in the course of the G20/ OECD BEPS Action Plan (the BEPS Action Plan). Recently the OECD announced that in the past months it made significant progress with respect to the MLI and that the main text of the MLI has been agreed in principal.
The MLI is an important element of the BEPS Action Plan. We think it likely that the MLI will ultimately be signed by most of the countries participating in the process. However, since no MLI drafts have been released thus far, some questions remain on its overall status and ultimate impact.

Source & more info: PwC

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