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BEPS Monitoring Group Publishes Report on Multilateral Instrument for Tax Treaty-Related BEPS Measures Implementation

|Treaty Development|OECD
OECD

On 16 March 2017, the BEPS Monitoring Group (BMG), a global network of independent researchers on international taxation, published a report analyzing the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) ({News-2016-11-25/A/2- previous coverage}). Overall, the report finds that the MLI would be an improvement on existing tax treaty rules, but does find certain aspects concerning, especially for developing countries. In particular, the report recommends th…