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