Interpretation and implementation of the MLI

Published on: 20 May 2021

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Specialist Tax Regulatory Materials

Article summary

OECD has published an opinion on interpretation and implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) approved by the conference of the Parties to the MLI.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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