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:
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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
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