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Tax treaties

Opinions of the Conference of the Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

 

In accordance with Article 31(1) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the Conference of the Parties to the MLI is responsible for taking any decisions or exercising any functions as may be required or appropriate under the provisions of the MLI.

 

In particular, the Conference of the Parties may:

  • address any question arising as to the interpretation or implementation of the Convention, in accordance with Article 32 of the MLI;
  • consider any proposed amendment to the MLI in accordance with Article 33(2) of the MLI; and
  • act as a forum to exchange information on the practical implementation of the MLI.

 

When it addresses questions arising as to the interpretation or implementation of the MLI, the Conference of the Parties may adopt opinions relating to such questions.

 

Published opinions

All published opinions of the Conference of the Parties to the MLI are made available on this page.

 

Further information

Further information on the background and legal concepts behind the development of the MLI can be found in the note on its functioning under public international law.

The text of the MLI, its Explanatory Statement and background information are available at: http://oe.cd/mli

 

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