‌The OECD Secretariat has developed a Toolkit for the Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures (“BEPS MLI Toolkit”) to facilitate the application of the BEPS MLI to existing tax treaties. The BEPS MLI Toolkit currently includes:

 

BEPS MLI Matching Database Disclaimer	‌
Legal Note on the Functioning of the MLI under Public International Law	‌
Step-by-Step overview on the application of the MLI	‌
Flowchart on the application of MLI provisions	‌‌
Opinions of the MLI Conference of the Parties
Guidance for the development of synthesised texts

 

These tools are intended to be used in conjunction with the text of the Multilateral Instrument and its Explanatory Statement adopted by the ad hoc Group on 24 November 2016. 

FURTHER INFORMATION

• About the multilateral instrument
• OECD work on BEPS
• Contact us: multilateralinstrument@oecd.org
• Follow-us on Twitter @OECDtax