Transcription of Multilateral Instrument - OECD.org
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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.
Multilateral Instrument - Information Brochure 22 March 2018 2 1 The Multilateral Instrument A turning point in tax treaty history
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