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BEPS Action 15

Develop a multilateral instrument

Description of this action in OECD's Action Plan (July 2013)

Analyze the tax and public international law issues related to the development of a multilateral instrument to enable jurisdictions that wish to do so to implement measures developed in the course of the work on BEPS and amend bilateral tax treaties. On the basis of this analysis, interested Parties will develop a multilateral instrument designed to provide an innovative approach to international tax matters, reflecting the rapidly evolving nature of the global economy and the need to adapt quickly to this evolution.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output 1: Report identifying relevant public international law and tax issues
Deadline: September 2014

Expected output 2: Develop a multilateral instrument
Deadline: December 2015

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