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BEPS Action 15: Multilateral Instrument

  • Writer: Ankit Jain
    Ankit Jain
  • Dec 18, 2021
  • 1 min read

The Multilateral Instrument offers concrete solutions for governments to close loopholes in international tax treaties by transposing results from the BEPS Project into bilateral tax treaties worldwide. The MLI allows governments to implement agreed minimum standards to counter treaty abuse and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies.




 
 
 

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