Draft MLI positions show range of BEPS implementation views

June 16, 2017

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On 7 June 2017, 68 territories including the UK signed the multilateral instrument (MLI) to effect tax treaty-related recommendations from the base erosion and profit shifting (BEPS) project in existing agreements. Once ratified, businesses and individuals may no longer qualify for double tax relief on a range of cross border transactions and activities. However, the instrument may help resolve cross-border tax disputes more quickly.

For more information, see our Global Tax Policy Bulletin of 13 June 2017.

It will also appear shortly on our Index of Tax Policy Bulletins.