Taxation Neutralising Base Erosion And Profit Shifting

2017 UPDATE TO THE MODEL TAX CONVENTION - OECD

Base Erosion and Profit Shifting (the Multilateral Instrument or “MLI”) adopted on 24 November 2016. • The addition of a new Article 29 (Entitlement to Benefits) and related Commentary, which includes in the OECD Model a limitation-on-benefits (LOB) rule (simplified and detailed

  Code, Base, Profits, Erosion, Base erosion and profit shifting, Shifting