Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 -
2015 Final Report
Drawing on the expertise of public international law and tax experts, this report
explores the technical feasibility to develop a multilateral instrument to modify
tax treaties so as to efficiently implement the tax treaty-related BEPS measures.
The report concludes that such an instrument is desirable and feasible and that negotiations
for the multilateral instrument should be convened quickly. Based on this analysis,
a mandate has been developed for an ad-hoc group, open to the participation of all
countries on an equal footing, to develop the multilateral instrument and open it
for signature in 2016.
Published on October 05, 2015Also available in: Spanish, French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles