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OECD/G20 BEPS Action 15: 2015 Final Report Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
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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.
OECD - Personal Name
10 OEC oec 15
978-92-64-24167-1
10 OEC oec 15
Book
English
OECD
2015
Paris
54 p. :il.; 27.2 cm
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