Transcription of Multilateral Instrument - OECD.org
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Multilateral Instrument - OECD.org
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. Conservative estimates indicate ly re-negotiating these treaties, the annual losses of anywhere from 4 to Convention will result in more certainty 10% of global corporate income tax and predictability for businesses, and a revenues, USD 100 - 240 billion an- better functioning international tax sys- nually.
On 7 June 2017, Ministers and other high-level representatives of over 70 jurisdictions participated in the first signing ceremony of the MLI in Paris.
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