Understanding the Multilateral Instrument - December 2019 has been saved
Understanding the Multilateral Instrument - December 2019
The MLI is an outcome of BEPS Action 15 and is designed to swiftly implement the tax treaty-related measures arising from the G20/ OECD BEPS project, without the need to renegotiate each double tax treaty. The MLI is already in effect for several of Australia’s tax treaties. This Tax Essentials provides an overview of the way the MLI will affect double tax treaties, and considers some of practical issues.