Transcription of Multilateral Instrument - OECD
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Multilateral Instrument - OECD
Multilateral Instrument Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting Information Brochure Multilateral Instrument - Information Brochure 22 March 2018. The Multilateral 100-240. Instrument billion USD. A turning point in tax annual revenue treaty history loss due to BEPS. "The conclusion of this Multilateral in- strument marks a new turning point in Base erosion and profit shifting (BEPS). tax treaty history. We are moving to- refers to tax planning strategies that wards rapid implementation of the far- exploit gaps and mismatches in tax reaching reforms agreed under the BEPS rules to artificially shift profits to low Project in more than 1,200 tax treaties or no-tax locations where there is little or no economic activity, resulting in worldwide. In addition to saving the little or no overall corporate tax being signatories from the burden of bilateral- paid.
Multilateral Instrument - Information Brochure 22 March 2018 2 1 The Multilateral Instrument A turning point in tax treaty history
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