ENGLISH

Developing a multilateral instrument to modify bilateral tax treaties, action 15-2015 final report.

By OECD

Book information

Publisher
OECD
Year
2015
ISBN
9789264241671, 9264241671, 9789264241688, 926424168X
Language
english
Format
PDF
Filesize
2 MB (1752111 bytes)
Series
OECD/G20 base erosion and profit shifting project.
Pages
54\62
Time added
2018-01-13 13:54:57
Taxation

Description

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.  Read more... A Mandate for the Development of a Multilateral Instrument on Tax Treaty Measures to Tackle BEPS 2014 Report -- Developing a Multilateral Instrument to Modify Bilateral Tax Treaties.

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