Developing a multilateral instrument to modify bilateral tax treaties ; action 15 : 2015 final report

Publié par Organisation De Cooperation Et De Developpement Economiques, le 12 mars 2016

Résumé

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.

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