International Tax

OECD Releases Synthesized Text Guidance for BEPS MLI

The OECD recently released guidance on synthesized texts for the MLI. Countries are encouraged use the guidance when preparing texts that show how their MLI positions are incorporated into tax treaties. To date, 15 jurisdictions have ratified the MLI. It will impact approximately 50 treaties in January of 2019. Going forward, thousands of treaties will […]

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